A company has 1,600 units in ending work in process that are 40% complete after transferring out 12,000 units. All materials are added at the beginning of the process. If the cost per unit is $3 for materials and $7 for conversion, what is the cost of units transferred out and in ending work in process inventory using the weighted-average method?

FIND

Cost of units transferred out $

Ending work in process inventory $