$[$The following information applies to the questions displayed below.$]$

Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted$-$average method of process, costing. Its Work in Process T$-$account for the Mixing Department for June follows $($all forthcoming questions pertain to June$)$:

$\backslash$table$[[,$Work in Process$-$Mixing Department,$],[$June $1$ balance,,Credit$],[$Materials$,45,000,$Completed and transferred to Finished Goods$],[$Direct labor,$140,400,],[$Overhead$,89,500,],[$June $30$ balance,$107,000,]]$

The June $1$ work in process inventory consisted of $6,000$ units with $$24,250$ in materials cost and $$20,750$ in conversion cost. The June $1$ work in process inventory was $100\%$ complete with respect to materials and $60\%$ complete with respect to conversion. During June, $38,500$ units were started into production. The June $30$ work in process inventory consisted of $10,000$ units that were $100\%$ complete with respect to materials and $50\%$ complete with respect to conversion.

$15-$a$.$ What is the total cost to be accounted for?

$15-b.$ What is the total cost accounted for?

$\backslash$table$[[$a$.$ Total cost to be accounted for$],[$b$.$ Total cost accounted for$]]$