D, Inc., uses three departments to produce a detergent. The Finishing Department is the third and last step before the product is transferred to storage. All materials needed to give the detergent its final composition are added at the beginning of the process in the Finishing Department. The company uses FIFO costing. The following data for the Finishing Department for October have been made available:

Production data:

In process, October 1 (labor and factory overhead, 75% complete)	10,500 litres
Units Started	41,000 litres
Finished and transferred to storage	35,000 litres
In process, October 31 (labor and factory overhead, 50% complete)	16,500 litres

Additional data:

Work-in-process inventory, October 1:

Cost breakdown
Cost from this department:
Materials	25,000
Labor	39,000
Factory overhead	45,300
	$109,300

Cost added in this department:

Materials	$71,500
Labor	136,000
Factory overhead	131,000
Total costs	$338,500

Required:

Calculate the cost of the units transferred out to finished goods inventory and the value of the ending WIP under the FIFO method