The packaging department began the month with 500 units that were 100% complete with regard to material and conversion. It received 9,400 units from the processing department and ended the month with 900 units that were 100% complete with regard to materials and 20% complete with regard to conversion. With a $7 per unit cost for conversion and a $7 per unit cost for materials, what is the cost of the units transferred out and remaining in ending inventory? Units transferred out Ending inventory