Roland Corporation had the following production information for August:

Beginning work in process $0$

Units started and completed $33,000$

Ending work in process $3,300$

Required:

Roland$$s ending work in process is $100$ percent complete for materials and $22$ percent complete for conversion. Roland uses the weighted$-$average costing method and has computed direct materials cost per equivalent unit of $$4\mathrm{.}60$ and conversion cost per equivalent unit of $$11\mathrm{.}30.$

Determine the cost assigned to units transferred out and to ending work in process.

Note: Round your final answers to the nearest whole number.