Pearl Company has the following production information for October: 32.000 units transferred out and 12,000 units in ending work in process that are 100 percent complete for materials and 73 percent complete for conversion costs. Materials cost is $5.30 per equivalent unit and conversion cost is $9.70 per equivalent unit Determine the cost assigned to the units transferred out and the units in ending work in process using the weighted-average method. Cost Units Completed & Transferred Out Ending Inventory Total Cost Accounted for