3-2. Costs of Finished Units and Work in Process. Henry's Dry Cleaners uses a FIFO process cost system. Its work in process on December 1 consisted of 8,000 gar- ments, which were 20% complete; $12,800 in processing costs were incurred last month for these garments. During December, 82,000 garments were started and 78,000 were completed. Pro- cessing costs during December amounted to $245,225. The ending work in process was 80% complete. Question: Determine the cost of the finished garments and the cost of the ending work in process