The Leather Factory Has Two Departments That Process All of Its

The Leather Factory has two departments that process all of its production, the Tanning Department and the Finishing Department. Production begins in the Tanning Department, then the units are transferred to the Finishing Department. Conversion costs are added evenly throughout the process, no additional materials are added in the Finishing Department.
Beginning work-in-process in the finishing department was 60 percent complete as to conversion; ending inventory was 30 percent complete. Additional information about the Finishing Department follows:

Required:
Using the weighted-average method determine the assignment of costs to units transferred-out and ending inventory for the Finishing Department. Round costs per equivalent unit to the nearest cent.