The following cost information is available for July for the Crest Plant at Calvert Company:

Beginning work$-$in$-$process inventory

Materials cost $ $63,280$

Conversion cost $40,002$

Total $ $103,282$

Current costs

Materials cost $ $140,120$

Conversion cost $421,038$

Total $ $561,158$

Materials are added at the beginning of the process. The following quantities have been recorded:

Beginning inventory, $45,200$ partially complete gallons, $25$ percent complete with respect to conversion costs.

Units started in July, $90,400$ gallons.

Units transferred out in July, $101,700$ gallons.

Ending inventory, $33,900$ gallons, $40$ percent complete with respect to conversion costs.

Required:

Compute the cost of goods transferred out and the ending inventory for July using the weighted$-$average method.