production cost of the fishing deparment in June in Oriole Company are materials $24,000, labor $59,000 and overhead $36,000. equivalent units of production are materials 40,000 and conversion costs 38,000. production records indicate that 36,000 units were completed and transferred out, and 4,000 units in ending work in process were 50% complete as to concersion costs and 100 % complete as to materials. what is transfered out amount in $, work in process materials and conversion costs