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 inventoryDirect materials$990Conversion costs392Current period costsDirect materials16,770Conversion costs8,617

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

Beginning inventory850units(70% complete to materials,

54% complete to conversion)

Current period units started 4,800units

Ending inventory1,700units(50% complete to materials,

20% complete to conversion)

Compute the cost of goods transferred out and the ending inventory using the weighted-average method