The beginning work in process was 100% complete as to direct materials and 75% complete as to conversion costs.

The ending work in process was 100% complete as to direct materials and 50% complete as to conversion costs. Total direct material put into process cost $57,500.

Total conversion cost put into process cost $84,375. Beginning work in process cost $21,250, of which $10,000 was allocated to material and $11,250 to conversion.

All materials are added at the start of the production process, and conversion costs are incurred uniformly throughout manufacturing.

Talbot Company uses a weighted-average process cost system.

What is transferred out and End WIP?