BOGO Inc. has two sequential processing departments, roasting and mixing. At the beginning of the month, the roasting department had 2,960 units in inventory, 75% complete as to materials. During the month, the roasting department started 21,200 units. At the end of the month, the roasting department had 4,600 units in ending inventory, 85% complete as to materials. Cost information for the roasting department for the month follows:

Beginning work in process inventory (direct materials)	$	4,570
Direct materials added during the month		43,900

Using the FIFO method, assign direct materials costs to the roasting department's output-specifically, the units transferred out to the mixing department and the units that remain in process in the roasting department at month-end. (Do not round intermediate calculations.) BOGO INC FIFO method Costs transferred out Cost of direct materials in beginning WIP Costs to complete beginning WIP Direct materials Cost of units started and completed this period Direct materials Total costs of units transferred out Cost of ending work in process inventory Direct materials Total costs assigned $ 0 $ 0