Cicero Candy Co. had a cost per equivalent pound for the month of $4.56 for materials, $1.75 for labor, and $1.00 for overhead. During the month, 10,250 lb were completed and transferred to finished goods. The 3,200 lb in ending work in process were 100% complete as to materials and 60% complete as to labor and overhead. At the beginning of the month, 1,500 lb were in process, 100% complete as to materials and 50% complete as to labor and overhead. The beginning inventory had a cost of $8,775. Cicero uses FIFO costing.

Required:
1. Calculate the cost of the pounds completed and transferred.
2. Calculate the cost of ending work in process.