Cost and management accounting

Robert Ltd had computed the flow of units for Department A for the month of May as follows:

Work in process, May 1:

10,000

Started into production during May

39,000

Units to be accounted for

49,000

Beginning

Added during the

work in process

current month

Materials

$20,800

$97,500

Labour

5,200

34,920

Factory overhead

4,800

32,980

Total

$30,800

$165,400

Materials are added at the beginning of the process. There were 8,000 units of work in process at May 31. The work in process at May 1 was 70% complet as to direct labour and factory overhead costs and the work in process at May 31 was 60% complet as to direct labour and factory overhead costs.

What was the cost of the goods transferred out and in ending work in process using the FIFO method?

what are the steps to best answer this type of question