Data concerning a recent periods activity in the Assembly Department, the first processing department in a company that uses process costing, appear below:

	Materials		Conversion
Cost of work in process inventory at the beginning of the period	$	3,900	$	730
Equivalent units of production in the ending work in process inventory		360		120
Equivalent units of production required to complete the beginning work in process inventory		610		1,130
Cost per equivalent unit for the period	$	1.40	$	.50

A total of 26,100 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,600 units and`ending work in process inventory consisted of 2,400 units.

Required:

Using the FIFO method, compute the cost of the units transferred to the next department during the period.