The ledger of Ivanhoe Company has the following work in process inventory account: Work in Process Inventory-Painting 5/1 Balance $3.610 5/31 5/31 Direct materials 7,750 5/31 Factory labour 2,450 5/31 Manufacturing overhead 814 5/31 Balance $? Completed and transferred out $? Production records show that there were 410 units in the beginning inventory, 35% complete, 1,220 units started into production, and 1,220 units completed and transferred out. The beginning work in process inventory had materials costs of $2,030 and conversion costs of $1,580. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process.