The beginning inventory had accumulated costs for direct materials of $17,900, $16,500 direct labor, and $13,200 of overhead.

Costs incurred in the current period included $45,000 of direct materials, $58,500 of direct labor, and $46,800 of factory overhead.

Units Started and completed this period were 50,000.

Ending inventory consisted of 12,000 units which were 70% complete with respect to materials and 40% complete with respect to labor and overhead.

(1) Compute the value assigned to inventory based on the weighted average method of inventory costing. (2) How much expense left bottling and was transferred to Packaging this period?