The Kioda Corporation assembles components used in the electronics industry. The company's major product, a computer chip, is the result of assembling three parts: X1, Y2, Z3. The following information relates to production in January:

• Beginning Work in Process inventory: 6000 units, 85 percent complete as to conversion; costing $330,055 (direct materials, $260,000; conversion cost, $70,055).
• Production started: 33,000 units.
• Production completed: 29,500 units.
• Ending Work in Process inventory: 9,500 units, 55% percent complete as to conversion.
• Direct material used: X1,$295,000; Y2, $750,000; Z3, $490,170.
• Hourly wages of direct laborers, $25; total direct-labor payroll, $162,500.
• Overhead application rate: $70 per direct-labor hour.

REQUIRED

All parts are introduced at the beginning of Kioda's manufacturing process; conversion costs are incurred uniformly throughout production.

a. Calculate the total cost of direct material and conversion during January.

b. Determine the cost of goods completed during the month.

c. Determine the cost of the work in process inventory on January 31.