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 $ 30,553

Conversion costs 9,805

Current period costs

Direct materials 186,272

Conversion costs 95,300

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 46,000 units

Ending inventory 31,000 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.

Cost of goods transferred out: _

Cost of ending inventory: _