Pharoah Company has the following production data for April: units completed and transferred out 36,000, and ending workin process 4,500 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $3 and unit. conversion cost is $6. Determine the costs to be assigned to the units completed and transferred out and the units in ending workin process. Completed and transferred out $ Ending work in process