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The Matsui Lubricants plant uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for a particular day.

Beginning WIP inventory
Direct materials	$	1,000
Conversion costs		437
Current period costs
Direct materials		18,400
Conversion costs		10,111

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

Beginning inventory	400	units	(70% complete as to materials, 52% complete as to conversion)
Current period units started	5,100	units
Ending inventory	1,300	units	(50% complete as to materials, 15% complete as to conversion)

Compute the cost of goods transferred out and the ending inventory using the weighted-average method.

Costs of goods transferred out

Costs in ending inventory