Hsu Corporation Uses the FIFO Method in Its Process Costing

Hsu Corporation uses the FIFO method in its process costing system. The following data concern the company's Grinding Department for the month of August.
$\begin{array}{llr} \text { Cost in beginning work-in-process inventory } &\$1,090\\ \text { Units started and completed this month } &2,670\\\end{array}$

$$\begin{array} { l c r } & \text { Materials } & \text { Conversion }\\\text { Cost per equivalent unit } &\$ 17.80& \$ 34.50 \\\text { Equivalent units required to complete the units } & \\\text { in beginning work-in-process inventory } & 180& 160 \\\text { Equivalent units in ending work-in-process inventory } & 120 & 99\\\end{array}$$
Required:
Determine the cost of units transferred out of the department and the cost of ending work-in-process inventory during August using the FIFO method.