Roland Corp. had the following production information for August: Beginning work in process Units started and completed Ending work in process 0 28,000 3,200 Roland's ending work in process is 100 percent complete for materials and 22 percent complete for conversion. Roland uses the weighted-average costing method and has computed direct materials cost per equivalent unit of $5.90 and conversion cost per equivalent unit of $12.60. 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 Cost Units Completed & Transferred Out Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0