Roland Corp. had the following production information for August: Beginning work in process Units started and completed Ending work in process 37,000 3,100 Roland's ending work in process is 100 percent complete for materials and 32 percent complete for conversion. Roland uses the weighted-average costing method and has computed direct materials cost per equivalent unit of $5.80 and conversion cost per equivalent unit of $13.10 Determine the cost assigned to units transferred out and to ending work in process. (Round your final answers to the nearest whole number.) Direct Materials Conversion Total C Units Completed & Transferred Out Ending Inventory Total Cost Accounted for