Swan Corp. began work on 3,190 units this period. Work in Process Inventory was 640 at the beginning of the period (60% complete) and 1,140 at the end of the period (50% complete). Beginning inventory costs were $3,050 for conversion costs and $7,100 for direct materials. During the period, Swan incurred $75,500 for conversion costs and $52,600 for direct materials. Swan uses the weighted average method of process costing. Direct materials are added at the beginning of the process, and conversion costs are incurred evenly throughout the period.

Required:

Determine the cost assigned to ending Work in Process Inventory. (Round your intermediate calculation to 2 decimal places and final answer to the nearest whole dollar amount.)

Determine the cost assigned to goods completed and transferred out. (Round your intermediate calculation to 2 decimal places and final answer to the nearest whole dollar amount.)