A hair soap company separates the manufacturing process for its product into two departments: Department A and Department B.

-Department A has 10,000 units of the product in process at the beginning of the current period. These units are 80% complete in terms of material costs and 60% complete in terms of conversion costs. In the current period, 30,000 units began to be processed. Ending work-in-process inventory consists of 4,000 units, 100% complete for materials and 40% complete for conversion costs. The company transferred 32,000 units to Department B. Conversion costs and overhead costs are incurred evenly throughout the production process.

-Beginning work-in-process inventory costs were: $22,000 for materials and $16,400 for conversion costs. Ongoing costs were: $50,000 for materials and $34,000 in conversion costs.

REQUIRED: Calculate the cost of units completed and transferred to Department B and the cost of Ending Inventory using the weighted average method and FIFO.