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	$	991
Conversion costs		422
Current period costs
Direct materials		19,406
Conversion costs		11,331

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

Beginning inventory	950	units	(60% complete as to materials, 56% complete as to conversion)
Current period units started	5,000	units
Ending inventory	1,200	units	(40% 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.)

COST OF GOODS TRANFERRED OUT ??????? COSTS IN ENDING INVENTORY ??????