Cullumber Company has the following production data for April: units completed and transferred out 51,200 , and ending work in process 6,400 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $7 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 Ending work in process