The Smelting Department of Coronado Company has the following production and cost data for September. Production: Beginning work in process 2,300 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 8,800 units; and ending work in process 1,100 units that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs: Work in process, September 1, $16,000; materials added $61,380; labor and overhead $134,068. Coronado uses the FIFO method to compute equivalent units.

Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.)

Transferred out		$
Work in process		$