The Matsui Lubricants plant uses the weighted-average 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	$	955
Conversion costs		482
Current period costs
Direct materials		21,190
Conversion costs		12,559

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

Beginning inventory	550	units	(70% complete as to materials, 56% complete as to conversion)
Current period units started	5,400	units
Ending inventory	1,600	units	(50% complete as to materials, 30% complete as to conversion)

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