The  production data has been given for a factory:

Units in Process, July 1	1,000
(materials 90% complete, conversion costs 30% complete)
Units Started into Production	20,000
Units in Process, July 31	2,000
(materials 80% complete, conversion costs 40% complete)
Work in Process on July 1
Material costs	$1,890
Conversion costs	$987
Cost per Equivalent Unit
Materials	$2.22
Conversion	$3.31

Required
What are the costs assigned to units transferred to the next department using the first-in, first-out method (FIFO)?