Williams Company computed its cost per equivalent unit for direct materials to be $2.60 and its cost per equivalent unit for conversion to be $3.75. A total of 250,000 units of product were completed and transferred out as finished goods during the month, and 36,000 of equivalent units remained unfinished at the end of the month.

1-The amount that should be reported in ending Work in Process Inventory is?

2-The amount that should be reported in Finished Goods Inventory is?

A- $650,000.

B- $135,000.

C- $1,816,100.

D- $1,587,500.

E- $228,600.