What is the FIFO cost assigned to the units transferred out?

Accr353 Chapter 6 In-class Problem 1 - Cameron Company manufactures a chew toy product in a two-stage production process. Beef by-products and other secret ingredients are brought into the Preparation Department where they are chopped and mixed. Prepared products are then moved to the Finishing Department where the mixture is formed into small bone-shaped pieces and air dried. The following data is given for the Preparation Department for April: Units for April: Work in process, beginning inventory April 1 Direct materials (65% complete) Conversion (45% complete) Units started in April: Work in process, ending inventory April 30 Direct materials (75% complete) Conversion (40%) 625 units 2,325 units 400 units $10,750 S8, 625 Costs for April Work in process, beginning inventory Direct materials Conversion Costs added during April: Direct materials Conversion $35, 300 $27,400