Dirt Cleaners, Inc. has the following production data for January and using weighted average method:

Transferredout....................................................50,000 units

Ending Work inProcess........................................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 $11 per unit.

Required:Determine the material and conversion costs to be assigned to the units transferred.