The Mixing Department of Premium Foods had 50,000 equivalent units of materials for October. Of the 50,000 units, 15,000 units were completed and transferred to the next department, and 35,000 units were 45% complete. costs per equivalent unit of production are $0.70 for direct materials and $0.60 for conversion costs. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the process and the company uses the weighted-average method.

Calculate the cost of the 15,000 units completed and transferred out and the 35,000 units, 45% complete, in the ending Work-in-Process Inventory.