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. The materials cost is $10 per completed EUP and conversion costs are $11 per completed EUP.

Fill in the blanks below based on the information above:

A. The costs to be assigned to the units transferred out is $[1050000].

B. The costs to be assigned to the units in the ending Work in Process is $[99600]

C. The total cost to be accounted for the period is $[1149600].