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Information for the month of January concerning Department A, the first stage of Cando Corporation's production cycle, follows:
| Materials | Conversion |
Beginning work in process | $17,200 | | $16,400 | |
Current costs | 50,000 | | 34,000 | |
Total costs | $67,200 | | $50,400 | |
Equivalent units using average cost method | 112,000 | | 112,000 | |
Average unit costs | $ 0.60 | | $ 0.45 | |
Goods completed | | | 100,000 | units |
Ending work in process | | | 24,000 | units |
The ending work in process is 50 percent complete. How would the total costs accounted for be distributed using the average cost method?
| Goods Completed | Ending Work in Process |
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