Information for Milton, Inc. in July for the Finishing Department, the second stage of the production cycle, is as follows:
Materials
Conversion
Costs
Beginning work in process
$366,200
$237,000
Costs added during July
68,400
42,000
Total costs
$434,600
$279,000
Goods completed 82,000 units
Ending work in process 20,000 units
Material costs are added at the end of the process. The ending work in process is 40% complete as to conversion costs. Ignoring any transferred in costs, how would the total costs accounted for be distributed using the average cost method?