The Firm had 1,500 units in beginning inventory before starting 9,500 units and completing 8,000 units. The beginning work in process inventory consisted of $5,000 in materials and $8,500 in conversion costs before $16,000 of materials and $18,900 of conversion costs were added during the month. The ending WIP inventory was 100% complete with regard to materials and 40% complete with regard to conversion costs.

Please Prepare the process costing worksheet

What is the cost of ending work in process and cost of goods transferred out