Pearl Company has the following production information for October: 45,000 units transferred out and 14,000 units in ending work in process that are 100 percent complete for materials and 66 percent complete for conversion costs. Materials cost is $5.20 per equivalent unit and conversion cost is $8.20 per equivaient unit Determine the cost assigned to the units transferred out and the units in ending work in process using the weighted-average method Direct Materials Conversion Total Units Completed & Transferred Out Ending Inventory Total Cost Accounted for 01$