Williams Company computed its cost per equivalent unit for direct materials to be $2.60 and its cost per equivalent unit for conversion to be $3.75. A total of 250,000 units of product were completed and transferred out as finished goods during the month, and 36,000 of equivalent units remained unfinished at the end of the month. 
1-The amount that should be reported in ending Work in Process Inventory is? 
2-The amount that should be reported in Finished Goods Inventory is? 
A- $650,000. 
B- $135,000. 
C- $1,816,100. 
D- $1,587,500. 
E- $228,600.