Chain Gang mass produces beaded necklaces. Production occurs in three sequential production departments: Stringing, Clasping, and Packaging. At the beginning of the period in Clasping, 1,400 physical units were in beginning inventory. During the period, 1,000 units were transferred in from the previous department. At the end of the period, 1900 units remained in ending inventory. Additional information is as follows:

Total Equivalent Units

Cost per Equivalent Unit

Transferred in

2,400

$9.60

Direct Material

2,400

$3.00

Conversion

750

$2.50

100% of the units are complete in Ending Inventory in the Clasping Department with respect to Direct Material

The costs assigned to units in the Clasping Department's ending inventory are?

The costs transferred to Packaging during the period equal?