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	$	3,100	$	710
Equivalent units of production in the ending work in process inventory		330		270
Equivalent units of production required to complete the beginning work in process inventory		560		1,190
Cost per equivalent unit for the period	$	2.40	$	.80

A total of 25,200 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,800 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 and the cost of ending work in process inventory.

	Materials	Conversion	Total
Cost of the units transferred to the next department			$0
Cost of ending work in process inventory			$0