Sarasota Company has the following production data for June: units completed and transferred out, $54,000$ and ending work in process inventory, $6,480$ units that are $100\%$ complete for materials and $30\%$ complete for conversion costs. Unit materials cost is $$5$ and unit conversion cost is $$7.$

Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process inventory.

Cost assigned to units completed and transferred out

$

Cost assigned to the units in ending work in process inventory

$