Trek Company has the following production data for April: units transferred out 40,500, and ending work in process 5,870 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $10. Determine the costs to be assigned to the units transferred out and the units in ending work in process.

Transferred out		$enter a dollar amount of the costs to be assigned to the units
Ending work in process		$enter a dollar amount of the costs to be assigned to the units