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.