Savannah Textiles Company manufactures a variety of natural fabrics for the clothing industry. The following data pertain to the Weaving Department for the month of September.

Equivalent units of direct material (weighted-average method)		65,000
Equivalent units of conversion (weighted-average method)		55,000
Units completed and transferred out during September		52,000

The cost data for September are as follows:

Work in process, September 1
Direct material	$	120,640
Conversion		53,888
Costs incurred during September
Direct material	$	217,360
Conversion		320,112

There were 25,000 units in process in the Weaving Department on September 1 (100% complete as to direct material and 40% complete as to conversion). Required: Compute each of the following amounts using weighted-average process costing. 1. Cost of goods completed and transferred out of the Weaving Department. 2. Cost of the September 30 work-in-process inventory in the Weaving Department.