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.