The packaging department began the month with 500 units that were 100% complete with regard to material and conversion. It received 9,600 units from the processing department and ended the month with 950 units that were 100% complete with regard to materials and 30% complete with regard to conversion. With a $7 per unit cost for conversion and a $7 per unit cost for materials, what is the cost of the units transferred out and remaining in ending inventory?