Crone Corporation uses the FIFO method in its process costing system. The following data concern the company's Assembly Department for the month of October.

Cost in beginning work in process inventory $1,920

Units started and completed this month 3,130

Materials Conversion

Cost per equivalent unit $9.50 $20.40

Equivalent units required to complete the units in

beginning work in process inventory 360 140

Equivalent units in ending work in process inventory 330 264

Determine the cost of ending work in process inventory

Determine the cost of units transferred out of the department during October.