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Annin Laboratories uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for February:

Beginning WIP inventory
Direct materials	$ 30,053
Conversion costs	9,655
Current period costs
Direct materials	183,067
Conversion costs	94,025

Quantity information is obtained from the manufacturing records and includes the following:

Beginning inventory	6,000	units	(40% done as to materials, 15% complete as to conversion)
Current period units started	45,900	units
Ending inventory	30,000	units	(75% done as to materials, 35% complete as to conversion)

Make the cost of goods transferred out and the ending inventory for February using the weighted-average method.

Note: Do not round intermediate calculations.

Costs of goods transferred out
Costs in ending inventory