Trek Company has the following production data for April: units transferred out 41,300, and ending work in process 5,250 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $6 and unit conversion cost is $9. 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