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	$	990
Conversion costs		392
Current period costs
Direct materials		16,820
Conversion costs		10,584

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

Beginning inventory	850	units	(70% complete as to materials, 60% complete as to conversion)
Current period units started	4,800	units
Ending inventory	1,700	units	(50% 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.) Costs of Goods Transferred out _________________ Cost of Ending Inventory ________________________