LO 5.4Production information shows these costs and units for the smoothing department in August. Work in process Cost: Beginning Balance, materials \$1,550, Beginning Balance, conversion 2,500, Materials 7,411, Labor 14,520, Overhead 7,930. Units: Beginning Units 650, Transferred in units 1,780 , Transferred out units 1,810 . All materials are added at the beginning of the period. The ending work in process is 30% complete as to conversion. What is the value of the inventory transferred to finished goods and the value of the WIP inventory at the end of the month