Willy Wonka's Funky Flavors $-$ Process Costing

In addition to plain chocolate bars, Willy Wonka's chocolate factory also makes chocolate bars with

surprising additions, such as candied turmeric and grapefruit ginger. For these bars, $90\%$ of the materials

are added at the beginning of the process, and the remaining $10\%$ are stirred in near the end. For

simplification, the process costing system in the Funky Flavors department treats these additional

ingredients as added at the very end of the process.

Angela Wells, the controller, has collected the following information so far.

Assume the chocolate factory will use the FIFO method to calculate product costs. What are the direct

materials and conversion cost balances for work completed this period and ending work$-$in$-$process

inventory related to the Funky Flavors department?