Dung Corporation

Dung Corporation uses the FIFO method in its process costing system. The following data concern the company’s Assembly Department for the month of August.

Cost in beginning work in process inventory $ 1,190
Units started and completed this month 2,790

Materials Conversion
Cost per equivalent unit $ 18.20 $ 35.00
Equivalent units required to complete the units in beginning work in process inventory 180 160
Equivalent units in ending work in process inventory 130 99

Required:
Determine the cost of ending work in process inventory and the cost of units transferred out of the department during August using the FIFO method. (Round your intermediate calculations and final answers to the nearest whole dollar. Omit the “$” sign in your response.)

Total
Cost of ending work in process inventory $
Cost of units completed and transferred out $