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	$	1,954
Conversion costs		549
Current period costs
Direct materials		22,900
Conversion costs		12,600

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

Beginning inventory	610	units (62% complete as to materials, 54% complete as to conversion)
Current period units started	3,800	units
Ending inventory	1,200	units (40% complete as to materials, 22% complete as to conversion)

Required:

Compute the cost of goods transferred out and the ending inventory using the weighted-average method. (Do not round your intermediate calculations. Round your final answers to nearest whole dollar value.)

Cost of goods transferred out =

Costs in ending inventory =