Dirt Cleaners, Inc. has the following production data for January: Transferred out 50,000 units Ending work in process 6,000 units The units in ending work in process are 100% complete for materials and 60% complete for conversion costs. There is no beginning work in process. Materials cost is $4 per unit and conversion costs are $11 per unit. Determine the costs to be assigned to the units transferred out and the units in ending work in process. Cost assigned to units transferred out: $
Cost assigned to the units in ending work in process: $