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Williams uses a weighted-average process-costing system. All materials are added at the beginning of the process;...

Williams uses a weighted-average process-costing system. All materials are added at the beginning of the process; conversion costs are incurred evently throughout poduction. The company finished 150,000 units during the period and has 80,000 units in progress at year, the latter at the 40% stage of completion. Total materia costs amounted to $1,350,000; conversion costs were $1,600,000.

The cost of the ending work-in-process is:

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