Summit Company has provided the following data for the month of January:

Inventories:	January 1	January 31
Direct Materials	$80000	$40000
Work in Process	$65000	$100000
Finished Goods	$65000	$50000

Factory Overhead	$180000
Cost of Goods Manufactured	$655000
Direct Materials Used	$190000
Actual FOH	$168000

1. How much is the share allocated to finished goods inventory after absorbing the overhead variance (allocated to appropriate inventories)? Round to whole number.

2. How much is the adjusted wok in process after absorbing share of allocation from overhead variance(allocated to appropriate inventories)? Round to whole number.