At the start of July classic car wax company had beginning Work in Process of

At the start of July classic car wax company had beginning Work in Process of 2500 units that were 90% completed with respect to matherial and 45% completed
with respect to conversion costs. The cost of the units was $7000($5000 material and 2000 of conversion costs.) During the month the company started
production of 40000 units and incurred $224500 of material cost and $91750 of labor and overheade. Costs per equivalent unit were $6.00 for material and
$2.50 for labor and overhead (conversion cost.) The cost of items completed was $314500 ($222000 for materials and $92500 for labor and overhead. Units in
ending work in process are 25% complete with respect to material and 10% complete with respect to conversion costs.

a. Prepare a reconciliation of units

b. What is the cost of ending Work in Process?