The Smelting Department of Sheridan 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 completed 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 $61,380; conversion costs $134,068. Sheridan uses the FIFO method to compute equivalent units. All direct materials are added at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Determine the costs to be assigned to the units completed and transferred out and to work in process units at the end of the month. (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 $