The Stewart Company Had Computed the Flow of Units for Department

The Stewart Company had computed the flow of units for Department 123 for the month of July as follows:
Work-in-Process Inventory, July 1: 10,000
Started into production during July 39,000
Units to be accounted for 49,000 $\begin{array}{lrr}&\text { Beginning }&\text { Added during the }\\&\text { Work-in-Process Inventory }&\text { current month }\\\text { Materials } & \$ 20,800 & \$ 97,500 \\\text { Labour } & 5,200 & 34,920 \\\text { Manufacturing overhead } & 4,800 & 32,980\\\text { Total }&\$30,800&\$165,400\end{array}$ Materials are added at the beginning of the process. There were 8,000 units of Work-in-Process Inventory at July 31. The Work-in-Process Inventory at July 1 was 70% complete as to direct labour and manufacturing overhead costs, and the Work-in-Process Inventory at July 31 was 60% complete as to direct labour and manufacturing overhead costs. What was the cost of the goods transferred out and in ending Work-in-Process Inventory using the FIFO costing method?