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

Work in Process, October 110,400units^*Direct material$5,900Conversion17,400Costs incurred during OctoberDirect material$114,000Conversion173,600

^*direct material; 60% to conversion

The equivalent units of activity for October are:

Direct material (weighted-average method)120,000Conversion (weighted-average method)96,000Completed and transferred out90,400

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.)