Whiporwill Pizza, a manufacturer of frozen pizzas, has the following data:

Work in Process, October 1		11,900	units*
Direct material	$	7,400
Conversion		18,900
Costs incurred during October
Direct material	$	129,000
Conversion		181,100

^*Complete as to direct material; 60% complete as to conversion The equivalent units of activity for October are:

Direct material (weighted-average method)		157,500
Conversion (weighted-average method)		111,000
Completed and transferred out		91,900

Required: Compute the following amounts using weighted-average process costing. 1. Cost of goods completed and transferred out during October. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amounts.) 2. Cost of the October 31 work-in-process inventory. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amounts.)

1.	Cost of goods completed and transferred out
2.	Cost of work-in-process inventory