Duffield Lubricants produces oil-based machine lubricants. On December 1, it had no work-in-process inventory. It starts production of 162000 gallons of lubricant in December and completes 97,200 gallons. The costs of the resources used by Duffield 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 transierred to finished goods and the amount in work-in-process ending inventory as of December 31. Note: Do not round intermediate calculations