The BerryPhoenix BrickWorks, in Saskatoon, Saskatchewan, manufactures high-quality bricks used in residential and commercial construction. The firm is small but highly automated and typically produces about 300,000 bricks per month. A brick is created in a continuous production operation. In the initial step, the raw material, a mixture of soils and water, is forcedinto a mould moving along a conveyor belt. No other materials are actually required. Each brick takes about three days to complete. Approximately the last 36 hours on the conveyor belt are spent in an oven that removes moisture from the product. The belt speed is monitored and controlled by computer. The firm uses a process costing system based on actual costs in three cost pools?direct materials, direct labour, and factory overhead?to assign production costs to output. Here are cost and production data for May:

Beginning work-in-process inventory............................................25,000 bricks100% complete as to direct materials60% complete as to direct labour36% complete as to factory overheadStarted this period...........................................................................305,000 bricksEnding work-in-process inventory.................................................30,000 bricks100% complete as to direct materials50% complete as to direct labour40% complete as to factory overhead

Required:

Determine the cost of bricks transferred to finished goods inventory and the cost of bricks in ending work-in-process inventory for May. Assume the company uses the FIFO method of process costing.

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Costs Direct Labour Materials Overhead Beginning inventory $ 835 $ 552 $ 1,330 Costs added in May 16,200 18,180 15,000