Production information shows the following costs and units for the smoothing department in August. Cost Units Work in process Beginning balance: materials $1,650 Beginning units 630 Beginning balance: conversion 2,300 Transferred in 1,760 Materials 6,715 Transferred out 1,810 Labor 14,530 Overhead 6,282 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 $