Zend Inc. Manufactures small pleasure boats on assembly line basis. The units are started in the department A. On July 1 of this year, the work in process inventory of the department A consisted of 220 units 100% complete as to material and 49% complete as to conversion. During the month, 470 units were started and 600 units were completed and transferred out. The work in process on July 31 was 100% complete as to materials and 35% complete as to conversion.
Costs in process at the beginning of the period amounts to $730000 for materials and $19800 for conversion. Costs added during the period were materials costs of $1320000 and conversion costa of $1080000. Calculate the total cost using the weigh average method.