WrapAround makes one-size-fits-most capes. Each cape goes through the same conversion process, but three types of fabric (Dacron, denim, and cotton) are available. The company uses a standard costing system, and standard costs for each type of cape follow.

Dacron	Denim	Cotton
Material (2 yards)	$10	$7	$13
Direct labor (1 hour)	8	8	8
Overhead (based on 1.5 machine hours)	6	6	6
Total	$24	$21	$27

Material is added at the start of production. In March 2013, there was no beginning WIP Inventory and 2,570 capes were started into production. Of these, 250 were Dacron, 550 were denim, and 1,770 were cotton. At the end of March, 120 capes (60 Dacron, 25 denim, and 35 cotton) were not yet complete. The stage of completion for each cost component for the 120 unfinished capes is as follows:

Material	120% complete
Direct labor	30% complete
Overhead	35% complete

a. Determine the total cost of the capes completed and transferred to Finished Goods Inventory.

b.Determine the total cost of the capes in the ending WIP inventory.