Oriole Company has the following production data for April: units completed and transferred out $35,200,$ and ending work in process $4,400$ 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

$ $$