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	$	1,010
Conversion costs		527
Current period costs
Direct materials		24,060
Conversion costs		14,398

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

Beginning inventory

700

units

(70% complete as to materials, 54% complete as to conversion)

Current period units started

5,700

units

Ending inventory

1,900

units

(50% complete as to materials, 25% 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.)

Costs of goods transferred out
Costs in ending inventory