Carla Vista Company has the following production data for April: units completed and transferred out 38,400, and ending work in process 4,800 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $ 6 and unit conversion cost is $ 9. 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		$ enter a dollar amount
Ending work in process		$ enter a dollar amount