Sheffield Company has the following production data for April: units transferred out $41,400,$ and ending work in process $5,620$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. If unit materials cost is $$6$ and unit conversion cost is $$10.$

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

Transferred out

Ending work in process