Sheridan Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 60% 100% $187,872 $209,760 Show the assignment of costs to units completed and transferred out and to work in process at the end of the period. Completed and transferred out Ending work in process $ $