Blue Spruce, Inc. has the following production data for June: Completed and transferred out 41,000 units Ending work in process inventory 4,100 units The units in work in process inventory are 100% complete for materials and 60% complete for conversion costs. Materials costs are $3 per unit and conversion costs are $5 per unit. Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. The company uses weighted-average process costing. Cost assigned to units completed and transferred out Cost assigned to the units in ending work in process $