The following data relate to Twilight Manufacturing Ltd: During July, 133 500 units were completed and transferred out. Work in process, 1 July: 15 000 units* Direct material $ 16 350 Conversion 43 425 Costs incurred during July: Direct material $169 050 Conversion 240 300 * Complete as to direct material; 35% complete as to conversion. The equivalent units for July were as follows: Weighted average FIFO Direct material 154 500 139 500 Conversion 145 500 140 250 Required: 1. Calculate each of the following amounts using weighted average process costing: (a) cost of goods completed during July (b) cost of the 31 July work in process inventory