Sheffield, Inc. has the following production data for June:

$\backslash$table$[[$Completed and transferred out,$55,000$ units$],[$Ending work in process inventory,$5,500$ units$]]$

The units in work in process inventory are $100\%$ complete for materials and $60\%$ complete for conversion costs. Materials costs are $$2$ per unit and conversion costs are $$5$ per unit.

Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. The company uses weighted$-$average process costing.

Cost assigned to units completed and transferred out

$

Cost assigned to the units in ending work in process

$