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Shawinigan Inc. uses a weighted-average process-costing system.All materials are introduced at the beginning of production; conversion costs are incurred evenly throughout the manufacturing process.The following

Shawinigan Inc. uses a weighted-average process-costing system.All materials are introduced at the beginning of production; conversion costs are incurred evenly throughout the manufacturing process.The following information pertains to April:

Beginning work in process (80% complete)

9,000 units

Goods completed during April

53,000 units

Ending work in process (30% complete)

12,000 units

The company's accountant has already computed the cost per equivalent unit, as follows: materials, $5; conversion, $14.

REQUIRED:

Calculate the cost of goods completed during April and the cost of the ending work-in-process inventory.

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