In Lopez Company, total material costs are $37, 100, and total conversion costs are $55, 080. Equivalent units of production are materials 10,000 and conversion costs 12,000. Compute the unit costs for materials, conversion costs, and total manufacturing costs. (Round answers to 2 decimal places, e.g. 2.25.) Materials cost per unit $ _____ Conversion cost per unit $ _____ Total manufacturing cost per unit $ ______ Trek Company has the following production data for April: units transferred out 41, 900, and ending work in process 7, 050 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $5 and unit conversion cost is $8. Determine the costs to be assigned to the units transferred out and the units in ending work in process. Transferred out $ _____ Ending work in process $ ______