Beginning Inventory: units=3,000; material costs=$4,500; conversion costs=$4,800 Started During the Current Period : units=20,000; material costs=$48,000; conversion costs=$72,100 Ending Inventory : units=2,500 All materials are added at the beginning of the production process. The beginning inventory was 30% complete as to conversion, while the ending inventory was 40% completed for conversion purposes.FIFO Aluminum uses FIFO system of product costing. Calculate the cost of goods completed and transferred out and the dollar amount in End Work-In-Process