Chc 6 Roland Corp. had the following production information for August: 1 points Beginning work in process Units started and completed Ending work in process 40,000 3,600 eBook Print Roland's ending work in process is 100 percent complete for materials and 28 percent complete for conversion. Roland uses the weighted average costing method and has computed direct materials cost per equivalent unit of $4.50 and conversion cost per equivalent unit of $11.80. References Determine the cost assigned to units transferred out and to ending work in process. (Round your final answers to the nearest whole number.) Direct Materials Conversion Total Cost Units Completed & Transferred Out Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0