Verer Custom Carpentry manufactures chairs in its Processing Department Direct materials are included at the inception ofthe production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into productiom After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 4% of the good units Data provided for March 2017 are as follows- $49,642; S32,468 $27 ,991; S25,395 $27 ,948; S14,893 WIR beginning inventory 3/1/2017 Direct materials (100% complete) Conversion costs (90% complete) Started during March Completed and transferred out WIR ending inventory 3/31/2017 Direct materials (100% complete) Conversion costs (75% complete) Costs WIP, beginning inventory: Direct materials Conversion costs Direct materials added Conversion costs added 32,000 units 70,800 units 80,600 units 18,900 units $70,200 40, 100 105,700 128, 160 What costs are allocated to the ending work In process inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing? (Round any cost per unit calculations to the nearest cent.) $46,872, S34,446 O D.