SHOW ALL WORK. The Roberto Company had computed the flow of units for Department A for the month of May as follows:

Work in process, May 1:	10,000
Started into production during May	39,000
Units to be accounted for	49,000

	Beginning	Added during the
	work in process	current month
Materials	$20,800	$ 97,500
Labor	5,200	34,920
Factory overhead	4,800	32,980
Total	$30,800	$165,400

Materials are added at the beginning of the process. There were 8,000 units of work in process at May 31. The work in process at May 1 was 70 percent complete as to direct labor and factory overhead costs and the work in process at May 31 was 60 percent complete as to direct labor and factory overhead costs. What was the cost of the goods transferred out and in ending work in process using the FIFO method?