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 weighted average costing. The following data for the Finishing Department for October have been made available: Required: Calculate the cost of the units transferred out to finished goods inventory and the value of the ending WIP under the weighted average method