Data concerning a recent periods activity in the Assembly Department, the first processing department in a company that uses process costing, appear below:

	Materials		Conversion
Cost of work in process inventory at the beginning of the period	$	2,400	$	730
Equivalent units of production in the ending work in process inventory		350		280
Equivalent units of production required to complete the beginning work in process inventory		590		1,250
Cost per equivalent unit for the period	$	2.30	$	.50

A total of 25,200 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,300 units and`ending work in process inventory consisted of 2,200 units.

Required:

Using the FIFO method, compute the cost of the units transferred to the next department during the period and the cost of ending work in process inventory.

	Materials	Conversion	Total
Cost of the unit transferred to the next department
Cost in ending work in process inventory

(with explanation please!)