Griffith Company started its production operations on July 1. During July, the silk-screening department completed 15,600 units. There were 2,400 units in ending inventory which were 75% complete with respect to materials and 20% complete with respect to conversion costs. During July, the department accumulated materials costs of $40,890 and conversion costs of $69,948. (a) Calculate the cost of units transferred out. (b) Calculate the cost of the ending work in process.