Blossom Company has the following production data for April: units completed and transferred out $32,000,$ and ending work in process $4,000$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. If unit materials cost is $$3$ and unit conversion cost is $$6.$

Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process.

Completed and transferred out

$

Ending work in process

$