Dirt Cleaners, Inc. has the following production data for January:

Transferred out 50,000 units

Ending work in process 6,000 units

The units in ending work in process are 100% complete for materials and 60% complete for conversion costs. There is no beginning work in process. Materials cost is $10 per unit and conversion costs are $15 per unit.

Instructions

Determine the costs to be assigned to the (a) units transferred out and (b) the units in ending work in process.