Hindi Company has the following production data for April: 40,550 units transferred out, and 4,500 units in ending work in process that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $11, determine the costs to be assigned to the units transferred out and the units in ending work in process.

Cost of units transferred out		$
Cost of units in ending work in process		$