Blossom Company completes and transfers out $11,200$ units and has $1,600$ units of ending work in process that are $25\%$ complete as

to conversion costs. Materials are entered at the beginning of the process, and there is no beginning work in process. Assuming unit

materials costs of $$3$ and unit conversion costs of $$5,$ what are the costs to be assigned to units $($a$)$ completed and transferred out and

$($b$)$ in ending work in process?

Costs to be assigned

$($a$)$ Completed and transferred out $

$($b$)$ Ending work in process