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?