BOGO Inc. has two sequential processing departments, roasting and mixing. At the beginning of the month, the roasting department had 3,080 units in inventory, 70% complete as to materials. During the month, the roasting department started 21,600 units. At the end of the month, the roasting department had 4,800 units in ending inventory, 80% complete as to materials. Cost information for the roasting department for the month follows: Beginning work in process inventory (direct materials) $ 4,870
Direct materials added during the month 45,900
Using the FIFO method, assign direct materials costs to the roasting department’s output—specifically, the units transferred out to the mixing department and the units that remain in process in the roasting department at month-end. (Do not round intermediate calculations.)