Inez Company has two departments, the Assembly Department and the Welding Department. After the Welding Department, costs are transferred to Finished Goods. At the end of the month, the company has the following data from the production cost report of the Welding Department: Completed and transferred out Ending work - in - process Total costs to account for: Equivalent Units Transferred In Equivalent Units 6,200 Direct Materials Costs 6,200 Equivalent Units Conversion Costs 6,200 300 6,500 300 6,500 75 6,275 Transferred In Direct Materials $22,700 $32,100 Conversion Costs $38,400 The company uses the weighted - average method. What is the total cost of the units in ending work-in-process and the total cost of the units completed and transferred out, respectively? (Round intermediate calculations and final answers to the nearest cent.)