Sunland Company reported the following information for the month of April:

$\backslash$table$[[$Work in Process,Units$],[$Beginning inventory, April $1,8,200],[$Added to production,$44,700],[$Completed and transferred out,$],[$Ending inventory, April $30,6,400]]$

Ending inventory was $100\%$ complete with respect to materials and $58\%$ complete with respect to conversion costs.

Sunland also reported the following cost information in April:

Costs

Materials

Conversion

Work in Process

Beginning inventory, April $1,$$$10,708,$$$13,083$

Added to production

$69,700$

$125,000$

Question: What cost would be assigned to the units transferred out of Work in Process inventory?