Concord Company has the following production data for May: . Beginning work in process inventory, O units . Units started, 70,000 Ending work in process inventory, 5,700 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 +A $ 47,700 Cost assigned to the units in ending work in process inventory $ 47,700