The costs per equivalent unit of direct materials and conversion in the Rolling Department of Matco Steel Company are $55 and $12, respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units

Direct Materials Conversion

Inventory in process, beginning of period ..... 0 ..... 228

Started and completed during the period ...... 8,670 ..... 8,670

Transferred out of Rolling (completed) .......8,670 ..... 8,898

Inventory in process, end of period ....... 530 ..... 159

Total units to be assigned costs ........ 9,200 .... 9,057

The beginning work in process inventory had a cost of $23,000. Determine the cost of completed and transferred out production and the ending work in process inventory.