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

Work in Process, October $111,700$ units$*$Footnote asterisk

Direct material $ $7,200$

Conversion $18,700$

Costs incurred during October

Direct material $ $127,000$

Conversion $180,100$

$*$Footnote asteriskComplete as to direct material; $50\%$ complete as to conversion

The equivalent units of activity for October are:

Direct material $($weighted$-$average method$)152,500$

Conversion $($weighted$-$average method$)109,000$

Completed and transferred out $91,700$

Required:

Compute the following amounts using weighted$-$average process costing.

Cost of goods completed and transferred out during October.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amounts.

Cost of the October $31$ work$-$in$-$process inventory.

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amounts.