Montreal Manufacturing Inc. has the following cost and production data for the month of April. Beginning WIP 16,700 units Started in production 105,000 Completed production 92,500 Ending WIP 29,200 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Materials Direct labour Factory overhead Costs incurred during April include: Materials $64,400 18,300 15,300 Direct labour Factory overhead $603,750 194,600 384,484 Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to O decimal places, e.g. 5,275.) Total Materials Conversion Beginning Inventory 98000 64400 33600 $ Complete beginning WIP 41082 41082 Started and completed Cost for units transferred out 902020 75800 Ending work in process 197100 167900 29200 Total costs 239743.99 xu 71832 11680