Rexar had 2,000 units in beginning inventory before starting 9,500 units and completing 9,000 units. The beginning work in process inventory consisted of $5,000 in materials and $8,500 in conversion costs before $16,000 of materials and $18,900 of conversion costs were added during the month. The ending WIP inventory was 100% complete with regard to materials and 30% complete with regard to conversion costs. Prepare the process costing worksheet. What is the cost of ending work in process and the cost of goods transferred out