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 $4 per unit and conversion costs are $11 per unit. Determine the costs to be assigned to the units transferred out and the units in ending work in process.

Cost assigned to units transferred out		$
Cost assigned to the units in ending work in process		$