Cheyenne Company has the following production data for May:

Beginning work in process inventory, $0$ units

Units started, $54,400$

Ending work in process inventory, $4,400$ units that are $100\%$ complete for materials and $60\%$ complete for conversion costs

Unit materials cost, $$5$

Unit conversion cost, $$8$

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

Cost assigned to units completed and transferred out

Cost assigned to the units in ending work in process inventory

$

$

Attempts: $0$ of $1$ used