Duffield Lubricants produces oil-based machine lubricants. On December 1, it had no work-in-process inventory it starts production of 90,000 gallons of lubricant in December and completes 54,000 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-process ending inventory as of December 31 Note: Do not round intermediate calculations