Sheffield Company has gathered the following information.

Units in beginning work in process		0
Units started into production		43,900
Units in ending work in process		8,500
Percent complete in ending work in process:
Conversion costs		40	%
Materials		100	%
Costs incurred:
Direct materials		$81,215
Direct labor		$68,700
Overhead		$103,960

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

Units transferred out		$
Units in ending work in process		$