The colouring is the final process to produce finished goods. Before colouring is the process of shaping. Costs associated to colouring are as follows.

Direct materials from shaping process: 100 units and $1000 in total.

Added materials during colouring: 500 units, $250 in total.

Direct labor of colouring: $150 in total.

Product overheads for colouring: $300 in total.

The costs of output to finished goods are