Overton Company has gathered the following information.

Units in beginning work in process		20,100
Units started into production		229,900
Units in ending work in process		24,100
Percent complete in ending work in process:
Conversion costs		60	%
Materials		100	%
Costs incurred:
Direct materials		$100,000
Direct labor		$295,220
Overhead		$185,500

Show the assignment of costs to units transferred out and in process.

Transferred out		$
Ending work in process		$