Sunland Company completes and transfers out 13.160 units and has 1.880 units of ending work in process that are 25% complete as to conversion costs. Materials are entered at the beginning of the process, and there is no beginning work in process. Assuming unit materials costs of $3 and unit conversion costs of \$5, what are the costs to be assigned to units (a) completed and transferred out and (b) in ending work in process