Courtney Company places material in production at the beginning of operations. In April, material costs totaled $16,660; direct labor, $20,560; and factory overhead, $7,139. On April 1, there were 750 units in process, one-fifth completed as to direct labor and one-third completed as to factory overhead; these had a total cost of $2,788. There were 6,200 units completed and transferred during the month. Ending inventory consisted of 500 units, three-fourths completed as to direct labor and one-fifth completed as to factory overhead. The company uses the FIFO method of costing.

Required:

a. Calculate the cost to be assigned to the units transferred.

b. Calculate the cost to be assigned to the units in ending inventory.