Smith Toys Ltd manufactures wooden toys. The following information relate to its production

activities in May.

WIP on $1$ May: $225$ units $($DM $100\%$ completed; Conversion costs $60\%$ completed$)$; Costs

include: DM $$1800,$ Conversion cost $$810.$

Production started: $275$ units

Production completed and transferred out: $400$ units

Ending WIP inventory: DM $100\%$ completed; Conversion costs $50\%$ completed.

During May DM used $$1980$; Conversion costs incurred $$1638$;

Required: Determine the cost of goods completed during the month and cost of the

WIP inventory on ${31}^{st}$ May.