Kiner Company transfers out 14,000 units and has 2,000units of ending work in process that are 25%

Question:

Kiner Company transfers out 14,000 units and has 2,000units of ending work in process that are 25% complete. Materials are entered at the beginning of the process and there is no beginning work in process. Assuming unit materials costs of $3 and unit conversion costs of $6, what are the costs to be assigned to units
(a) Transferred out and
(b) In ending work in process?