The following data were taken from the accounting records of the Mixing Department of Kappa Corporation which uses the weighted-average method in its process costing system:

Beginning work in process inventory:
Cost	$	19,000
Units		30,000	units
Percent completion with respect to materials		100	%
Percent completion with respect to conversion		60	%
Units completed and transferred out		82,000	units
Cost per equivalent unit:
Material	$	1.50
Material	$	0.75

		$184,500
		$149,500
		$167,500
		$145,000