Trek Company has the following production data for April: units transferred out 40,400 , and ending work in process 6,680 units tha are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $5 and unit conversion cost is $8. Determine the costs to be assigned to the units transferred out and the units in ending work in process. Transterred out Endinit work in process 3 3