Van Goe produces paints. On January 1, it had no work-in-process inventory. It starts production of 99,000 gallons of paint in January and completes 78,000 gallons. The costs of the resources used by Van Goe in January consist of the following: The production supervisor estimates that the ending work in process is 89 percent complete. Compute the cost of paint transferred to finished goods and the amount in work-in-process ending inventory as of January 31. (Do not round intermediate calculations.)