Waterway Company has gathered the following information. 0 44,200 7,300 Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 40 % 100 % $79,560 $61,500 $109,726 Show the assignment of costs to units transferred out and in process. Units transferred out $ $ $ Units in ending work in process