Swifty Company has the following production data for June: units completed and transferred out, 61,000 and ending work in process inventory, 7,320 units that are 100% complete for materials and 30% complete for conversion costs. Unit materials cost is $5 and unit conversion cost is $7. Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process inventory. Cost assigned to units completed and transferred out Cost assigned to the units in ending work in process inventory