Sturgeon Company manufactures microchips on a highly automated assembly line. Sturgeons costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. In the Assembly Department, direct materials are added at the beginning of the production process and conversion costs are added evenly throughout production. Beginning work-in-process was 60% complete as to conversion costs and ending work-in-process was 70% complete for conversion costs.

Sturgeon Company uses weighted-average method of process costing. Assembly Department information for the most recent reporting period is as follows:

Calculate the Assembly Department's cost transferred to finished goods inventory and the cost of the ending inventory respectively. Rounding may occur, carry calculations to four (4) decimals. Round solutions to the nearest dollar.