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	$	2,100
Conversion costs		700
Current period costs
Direct materials		27,667
Conversion costs		15,574

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

Beginning inventory	560	units	(60% complete as to materials, 60% complete as to conversion)
Current period units started	3,700	units
Ending inventory	1,300	units	(40% complete as to materials, 20% complete as to conversion)

Required:

Compute the cost of goods transferred out and the ending inventory using the FIFO method. (Do not round your intermediate calculations. Round your final answers to nearest whole dollar value.)