The following information is available for Stillwater Corporation for the current year:

Beginning Work in Process	Costs of Beginning Work in Process:
(75% complete)	14,500 units	Material	$25,100
Started	75,000 units	Conversion	50,000
Ending Work in Process	Current Costs:
(60% complete)	16,000 units	Material	$120,000
Abnormal spoilage	2,500 units	Conversion	300,000
Normal spoilage (continuous)	5,000 units
Transferred out	66,000 units

All materials are added at the start of production. Refer to Stillwater Corporation. Assume that the cost per EUP for material and conversion are $1.75 and $4.55, respectively. What is the cost assigned to ending Work in Process?

Please show calculations