Turkey Spring Water produces packaged water. Turkey has two production departments: blending and packaging. In the blending department, materials are added at the beginning of the process. Conversion costs are added throughout the process for blending. Data for the month of November for the blending department are as follows:

Blending Department Data for November:
Units:
Beginning work in process	0 units
Started in production during November	348,000 units
Completed and transferred out to Packaging in November	294,000 units
Ending work in process inventory (70% completed)	54,000 units
Costs:
Beginning work in process	$ 0
Costs added during November
Direct materials	163,560
Conversion costs	96,222
Total costs added during November	$ 259,782

Calculate and show all workings:

(1) the cost of the units completed and transferred out to the packaging department

(2) the total cost of the units in the blending department ending work in process inventory.