The Smelting Department of Polzin Company has the following production and cost data for September. Production: Beginning work in process 2,100 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 8,900 units; and ending work in process 900 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 $59,780; labor and overhead $140,032. Polzin 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.)