Williams Company computed its cost per equivalent unit for direct materials to be $$1\mathrm{.}70$ and its cost per equivalent unit for conversion to be $$3\mathrm{.}22.$ A total of $365,000$ units of product were completed and transferred out as finished goods during the month. The ending Work in Process Inventory consists of $39,000$ equivalent units of direct materials and $39,000$ equivalent units of conversion costs. The amount that should be reported in ending Work in Process Inventory is