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 $ $28,553$

Conversion costs $9,205$

Current period costs

Direct materials $173,272$

Conversion costs $89,540$

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 $45,600$ units

Ending inventory $27,000$ units $(75\%$ complete as to materials, $35\%$ complete as to conversion$)$

Exercise $8-44($Algo$)$ Assign Costs to Goods Transferred Out and Ending Inventory: FIFO Method $($LO $8-5)$

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.