The Matsui Lubricants plant uses the FIFO 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	$	970
Conversion costs		512
Current period costs
Direct materials		21,510
Conversion costs		15,561

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

Beginning inventory	650	units	(60% complete as to materials, 56% complete as to conversion)
Current period units started	5,600	units
Ending inventory	1,800	units	(40% complete as to materials, 20% complete as to conversion)

Compute the cost of goods transferred out and the ending inventory using the FIFO method. (Do not round intermediate calculations.)

Cost of goods transferred out
Cost of ending inventory