Tomlinson Company has the following production data for May: . Beginning work in process, 0 units . Units started, 62,000 . Ending work in process, 5,000 units that are 100% complete for materials and 60% complete for conversion costs Unit materials cost, $5 Unit conversion cost, $8 Determine the costs to be assigned to the units transferred out and the units in ending work in process. Cost assigned to units transferred out $ Cost assigned to the units in ending work in process $