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Annin Laboratories uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for February: Beginning WIP inventory Direct materials. Conversion costs Current period costs Direct materials Conversion costs $ 23,553 7,705 Beginning inventory Current period units started Ending inventory 138,672 67,440 Quantity information is obtained from the manufacturing records and includes the following: 6,000 units (408 complete as to materials, 158 complete as to conversion) 44,600 units 17,000 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 weighted average method. Note: Do not round intermediate calculations.