Sheffield Company has gathered the following information.

Units in beginning work in process $-0$

Units started into production $-43,900$

Units in ending or 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 costs to units transferred out and in process

Units transferred out:

Units in ending work in process: