Bufford Corporation Uses the FIFO Method in Its Process Costing

Bufford Corporation uses the FIFO method in its process costing system.The following data concern the company's Assembly Department for the month of September. $\begin{array}{llcc} \text { Cost in beginning work in process inventory ....... } &\$4,980\\ \text { Units started and completed this month.............. } &3,490\\\end{array}$

$\begin{array} { l r r } & \text { Materials } & \text { Conversion } \\\text { Cost per equivalent unit ................................... } & \$ 22.50 & \$ 9.80 \\\text { Equivalent units required to complete the units in } & \\\text { beginning work in process inventory ......................}&170&100\\ \text { Equivalent units in ending work in process inventory.. } & 350 & 154\end{array}$ Required:
Determine the cost of ending work in process inventory and the cost of units transferred out of the department during September using the FIFO method.