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	$	2,300
Conversion costs		400
Current period costs
Direct materials		29,092
Conversion costs		13,524

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

Beginning inventory	650	units	(50% complete as to materials, 50% complete as to conversion)
Current period units started	3,900	units
Ending inventory	1,200	units	(40% complete as to materials, 10% 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.)

Cost of goods transferred out =

Cost of ending inventory =