ullen Partners produces cleaning solvents. On September $1,$ it had no work$-$in$-$process inventory. It started production of $59,600$ gallons of solvent in September and completed production of $50,600$ gallons. Cost records at Gullen show the following for September.

Materials $ $47,660$

Conversion costs $($labor and overhead$)154,588$

Required:

The production supervisor estimates that the ending work in process is $62$ percent complete on September $30.$ Compute the cost of solvent completed and the cost of the solvent in work$-$in$-$process ending inventory as of September $30.$

Note: Do not round intermediate calculations.gg