Sophmore Industries uses a weighted-average process-costing system. All materials are added at the beginning of the process while conversion costs are incurred evenly throughout production. The company finished 40,000 units during the period and had 15,000 units in progress at year-end, the latter at the 40% stage of completion. Total material costs amounted to $220,000; conversion costs were $414,000.

The cost of the ending work in process is:

Morty Industries, which uses a process costing system, adds material at the beginning of production and incurs conversion cost evenly throughout manufacturing. The following information was taken from the company's accounting records:

Total equivalent units of materials: 5,000; Total equivalent units of conversion: 4,400; Units started and completed during the period: 3,500.  On the basis of this information, the ending work-in-process inventory's stage of completion is:

Using the high-low method, the utilities cost for Barkoff associated with 980 machine hours would be: