The Following Data Has Been Provided by Radiotronics Inc

Essay

The following data has been provided by Radiotronics Inc., a company that uses the FIFO method in its process costing system. The data concern the company's Wiring Department for the month of March.
$\begin{array}{llr} \text { Cost in beginning work-in-process inventory } &\$2,260\\ \text { Units started and completed this month } &4,650\\\end{array}$

$$\begin{array} { l r r } & \text { Materials } & \text { Conversion } \\\text { Cost per equivalent unit } & \$ 33.30& \$ 21.20 \\\text { Equivalent units required to complete the units in } & & \\\text { beginning work-in-process inventory } & 300 & 230 \\\text { Equivalent units in ending work-in-process inventory } & 380 & 297\end{array}$$
Required:
Determine the cost of the units transferred out and the cost of ending work-in-process inventory of the department during March using the FIFO method.