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	$ 975
Conversion costs	362
Current period costs
Direct materials	14,400
Conversion costs	9,776

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

Beginning inventory	750 units	(60% complete as to materials, 52% complete as to conversion)
Current period units started	4,600 units
Ending inventory	1,500 units	40% complete as to materials, 20% complete as to conversion)

Required:

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