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

Beginning WIP inventory
Direct materials	$ 25,053
Conversion costs	8,155
Current period costs
Direct materials	149,367
Conversion costs	75,225

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

Beginning inventory	6,000	units	(40% complete as to materials, 15% complete as to conversion)
Current period units started	44,900	units
Ending inventory	20,000	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.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar.