sarasota company has gathered the following information units in beginning work in process inventory $0$ units started into production $58320$ units in ending work in process inventory $10800$ percent complete for conversion costs in ending work in process inventory $60\%$ Costs incurred: direct materials $$145800$ direct labor $74520$ overhead $141480$

Show the assignment of costs to units completed and transferred out and in process.

Cost assigned to units completed and transferred out

Cost assigned to units in ending work in process inventory