Crane Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 19,900 Units started into production 100,600 Units completed and transferred 93,900 Units in ending work in process 26,600 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials $63,200 Direct labour 20,400 Manufacturing overhead 13,100 Costs incurred during April include: Direct materials $553,300 Direct labour 191,200 Manufacturing overhead 396,810 \fCalculate the unit production costs for the month. {Round unit cost to 3 decimal places, 12.3. 15.256.) Materials $ 5.50 Conversion costs $ 6.35 Total $ 11.85 Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to 0 decimal places, e.g. 5,275.) Total Direct Materials Beginning Inventory $ $ Complete beginning work in process inventory Started and completed Cost for units completed and transferred out 5 $ Ending work in process inventory Total costs 5 $