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, $25

Unit conversion cost, $15

Instructions

Determine the costs to be assigned to the (a) units transferred out and(b) the units in ending work in process.