Sandhill Company completes and transfers out 16,800 units and has 2,400 units of ending work in process that are 25% complete as to conversion costs. Materials are entered at the beginning of the process, and there is no beginning work in process. Assuming unit materials costs of $3 and unit conversion costs of $5, what are the costs to be assigned to units (a) completed and transferred out and (b) in ending work in process? (a) Completed and transferred out $ (b) Ending work in process EA $ Costs to be assigned 134,400