$18-40$ Transferred$-$in costs, FIFO method $($continuation of $18-39).($LO $5)$ Refer to the information in Problem $18-39.$ Suppose that Hoffman Company uses the FIFO method instead of the weighted$-$average method in all of its departments. The only changes to Problem $18-39$ under the FIFO method are that total transferred$-$in costs of beginning work$-$in$-$process on October $1$ are $$2,879,000($instead of $$2,931,000)$ and that total transferred$-$in costs added during October are $$9,048,000($instead of $$8,094,000).$RequiredUsing the FIFO process$-$costing method, complete Problem $18-39.$