Production information shows the following costs and units for the smoothing department in August.

		Cost			Units
Work in process
Beginning balance: materials		$1,450		Beginning units	630
Beginning balance: conversion		2,700		Transferred in	1,770
Materials		7,190		Transferred out	1,780
Labor		14,500
Overhead		7,552

All materials are added at the beginning of the period. The ending work in process is 20% 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?

Transferred out	$
Ending inventory	$