Sunland Company has the following production data for April: units completed and transferred out 46,400, and ending work in process 5,800 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $6 and unit conversion cost is $9. Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. Completed and transferred out Ending work in process