In May, one of the processing departments at Zel Corporation had beginning work in process inventory of $37,000 and ending work in process inventory of $15,000. During the month, the cost of units transferred out from the department was $1,078,000. In the department's cost reconciliation report for May, the total cost to be accounted for under the weighted-average method would be____.

Doom Ltd uses predetermined overhead rates based on labor hours. The monthly budgeted overhead is $470,000 and the budgeted labor hours were 20,000. During the month the company worked a total of 70,000 labor hours and actual overheads totaled $230,000. The overhead at the end of the month would therefore be$?

Please provide the accurate answer to this general accounting problem using valid techniques.