Use the following information to answer the questions:

Morgan Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage of completion of these units in beginning inventory were:

Material Costs : $6000 , 50% complete

Conversion Costs : $9000, 30% complete

A total of 9,200 units were started and 8,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month :

Material Costs : $113,900

Conversion Costs : $322,500

The ending inventory was 80% complete with respect to materials and 20% complete with respect to conversion costs.

Question 1: What is the total cost transferred from the first processing department to the next processing department? (Choose the closest answer.)

a) $101,990 b) $318,421 c) $420,410 d) $436,400 e) $452, 300

Question 2: What is the cost of ending work in process inventory in the first department? (Choose the closest answer)

A) 101,990 B) 119,900 c) 15,900 d) 332,400 e) 31,890

Please show help with steps. Thanks.