Pearl Company has the following production information for October: 45,000 units transferred out and 10,000 units in ending work in process that are 100 percent complete for materials and 61 percent complete for conversion costs. Materials cost is $5.20 per equivalent unit and conversion cost is $9.80 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. Units Completed & Transferred Out Ending Inventory Total Cost Accounted for Direct Materials $ Conversion $ Total Cost 0 $ 0

Pearl Company has the following production information for October: 45,000 units transferred out and 10,000 units in ending work in process that are 100 percent complete for materials and 61 percent complete for conversion costs. Materials cost is $5.20 per equivalent unit and conversion cost is $9.80 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