x Company operates under process costing. It has only one production department. Direct materials are added at the beginning of the production process and conversion costs are added evenly during the process. Spoiled units are detected upon inspection ath the end of the process. All completed work is transferred to the finished goods inventory. Summary data for February follow:

physical units direct materials conversion costs

Work in process, beginning inventory (Feb1) 400 $8.000 $ 3.520

Degree of work completion of beginning work in process 100% 80%

Started during February 3.600

Good units completed and transfered out during February 2.960

Work in process, ending inventory (feb 28) 640

Degree of comletion of ending work in process 100% 25%

Total costs added during Feb $79.200 $33.440

Normal spoilage as a % of good units 10%

Degree of completion of normal spoilage 100% 100$

Degree of completion of abnormal spoilage 100% 100$

X company uses the weighted-average method of process costing

a) determine the total costs of products transferred to finished goods inventory ($)

b) determine the total cost of ending work in process ($)