Pensacola Processing Company had 5,000 units of product in work-in-process inventory at the beginning of the period and started 25,000 units during the period. At the end of the period, 4,000 units remained in work in process. The ending work-in-process inventory was estimated to be 60% complete. The cost of the units in beginning work in process inventory was $24,000. During the period, $40,000 of product costs were added. Using process costing and equivalent units of production, the cost of the completed units transferred to Finished Goods is process units at the end of the period is and the cost of the 4,000 work-in- $210,000 for units that were completed and transferred out to Finished Goods and $9,450 for units in work in-process inventory. \$S6,234 for units completed and transferred out to Finished Goods and \$7,766 for units in work-in-process