The following cost information is available for July for the Crest Plant at Calvert Company: Materials are added at the beginning of the process. The following quantities have been recorded: - Beginning inventory, 42,000 partially complete gallons, 45 percent complete with respect to conversion costs. - Units started in July, 82,000 gallons. - Units transferred out in July, 92,000 gallons. - Ending inventory, 32,000 gallons. 60 percent complete with respect to conversion costs. Required: Compute the cost of goods transferred out and the ending inventory for July using the FIFO method. Note: Do not round intermediate calculations. Round your final answers to the neorest whole dollor