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)		57,000
Units completed and transferred out during September		55,000

The cost data for September are as follows:

Work in process, September 1
Direct material	$	105,100
Conversion		48,620
Costs incurred during September
Direct material	$	213,400
Conversion		327,580

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).

Compute the cost of the September 30 work-in-process inventory in the Weaving Department.