Data concerning a recent period’s activity

Data concerning a recent period’s activity in the Assembly Department, the first processing department in a company that uses process costing, appear below:

A total of 26,000 units were completed and transferred to the next processing department during the period. Beginning work in process inventory consisted of 2,000 units and ending work in process inventory consisted of 1,000 units.
Required:
Using the FIFO method, compute the cost of the units transferred to the next department during the period and the cost of ending work in processinventory.