Crone Corporation uses the FIFO method in its processing costing system. The following data concern the company's Assembly Department for the month of October. Cost in beginning work in process inventory ........ $1,920 Units started and completed this month ................ 3,130 Materials Conversion Cost per equivalent unit ......................................... $9.50 $20.40 Equivalent units required to complete the units in beginning work in process inventory ................. 360 140 Equivalent units in ending work in process inventory ............................................................ 330 264 Required: Determine the cost of ending work in process inventory and the cost of units transferred out of the department during October using the FIFO method