Please show the steps for question 13. Answer is there already

13. ABC Company has the following production data for May: Beginning work in process, 0 units Units started, 31,000 Ending work in process, 3,500 units that are 100% complete for materials and 40% complete for conversion costs Unit materials cost, $7 Unit conversion cost, $9 Instructions Determine the costs to be assigned to the units transferred out and the units in ending work in process. Transferred out 27500 units $16-$440,000 Ending WIP Materials 3500 $7-$24,500 Conv. Costs1400 S9-$12,600 37,100 14. Know what types of costs are fixed or variable