Annin Laboratories uses the FIFO method to account for its work$-$in$-$process inventories. The accounting records show the following information for Februrary:

Beginning WIP Inventory:

Direct Materials: $$28,553$

Conversion costs: $$9205$

Current period costs:

Direct materials: $$173272$

Conversion costs: $$89540$

Quantity Information is obtained from the manufacturing records and includes the following:

Beginning Inventory; $6000$ units $(40\%$ complete as to materials, $15\%$ complete as to conversion$)$

Current period units started: $45600$ units

Ending Inventory: $27000$ units $(75\%$ complete as to materials, $35\%$ complete as to conversion$)$

Compute the Cost of Goods transferred out and the ending inventory for February using the FIFO method.