Kramer company started its production operations on August 1st. During August, the printing Department completed 17,600 units. There were 4,400 units in ending inventory which were 80% complete with respect to materials and 10% complete with respect to conversion cost. during August, the department accumulated materials cost of 45408 and conversion cost of 76,6700. Required: a) calculate the cost of the goods transferred out. b) what is the value of the ending inventory?