Duffield Lubricants produces oil-based machine lubricants, On December 1 , it had no work-in-process inventory. it starts production of 110,000 gallons of lubricant in December and completes 66,000 gallons. The costs of the resources used by Dutfield in December: consist of the following. Required: The production supervisor estimates that the ending work in process is 40 percent complete. Compute the cost of lubricant transferred to finished goods and the amount in work-in-procoss ending inventory as of December 31 . Note: Do not round intermediate calculations