Seven Peaks Inc. produces German sausage. The company uses process costing. All

raw materials are added at the beginning of the mixing process. The following

information relates to July operations and the work$-$in$-$process inventory account for

Seven Peaks' final processing department:

a$.$ Compute the costs transferred out for the month.

b$.$ Compute the total costs in ending work$-$in$-$process inventory. $(15$ p$)$