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)		60,000
Equivalent units of conversion (weighted-average method)		52,000
Units completed and transferred out during September		50,000

The cost data for September are as follows:

Work in process, September 1
Direct material	$	96,000
Conversion		44,400
Costs incurred during September
Direct material	$	174,000
Conversion		272,800

There were 20,000 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.