The Smelting Department of Polzin Company has the following production and cost data for September Production Beginning work process 2.000 units hat are 100% complete as to materials and 20% complete as to conversion costs units started and finished 9 00 units; and ending workin process 1 000 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 $69,000; labor and overhead $138,600. Polzin uses the FIFO method to compute equivalent units. Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) Transferred out$ Work in process 21.104286 2.55714