Fact Pattern: Superb Hancock Company uses a process costing system in which all materials are added at Fact Pattern: n costs are added evenly throughout the process. During the past the beginning of the first process. Conversio month, 10,000 units were started in production, and 8,000 were completed and transferred to the next at the end of ending inventories were 70% complete department. There were no beginning inventories. The average method for inventory valuation.

If Superb Hancock’s materials used in production cost $15,000 and its conversion costs incurred were $25,000, what amount of inventory (rounded) was transferred to the next department?