he Allbright BrickWorks, in Winnipeg, manufactures high-quality bricks used in residential and commercial construction. The firm is small but highly automated and typically produces about 300,000 bricks per month. A brick is created in a continuous production operation. In the initial step, the raw material, a mixture of soils and water, is forced into a brick mould moving along a conveyer belt. No other materials are required in the manufacture of a brick. Each brick takes about three days to complete. They spend the last 36 hours or so on the conveyer belt in an oven that removes moisture from the product. The conveyer belt speed is monitored and controlled by computer. The firm uses a process costing system based on actual costs in three cost poolsdirect materials, direct labour, and factory overheadto assign production costs to output. Cost and production data for October 2016 follow:

Production Data Beginning work in process inventory (100% complete in terms of direct materials; 60% complete in terms of direct labour; 36% complete in terms of factory overhead) 35,900 bricks Started this period 289,600 bricks Ending work in process inventory (100% complete in terms of direct materials; 50% complete in terms of direct labour; 40% complete in terms of factory overhead) 35,600 bricks Cost Data Materials Direct Labour Overhead Beginning inventory $1,340 $490 $860 Cost in October 12,400 14,700 18,100

Determine the cost of bricks transferred to finished goods inventory and the cost of bricks in ending work in process inventory for October 2016. Assume the company uses the FIFO method. (Round answers to the nearest whole dollar, e.g. 5,275. Round per unit costs to the 4 decimal places, e.g. 15.2512.)

Cost of bricks transferred to finished goods inventory $ Cost of bricks in ending work in process inventory $