Ivanhoe Company has the following production data for April: units completed and transferred out 43,200 , and ending work in process 5,400 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $7. Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. Completed and transferred out $ Ending work in process $