Sal Company uses process costing system in its production. The material costs were 80% complete and 55% conversion costs complete with respect to the 8,000 units in work in process at August 1. Additional 20,000 units were started during the month of August. During August, 18,000 units were completed and transferred to the next department. The material costs were 40% complete and 70% conversion costs complete with respect to the ending work in process at August 31. An analysis of the costs relating to work in process at August 1 and to production activity for August follows:

Work in process 8/1 Costs added during August

Materials $25,000 80,000

Conversion $8,000 40,000

Compute the cost of goods completed and transferred to the next department,

Compute the cost of work in process ending inventory.