What cost would be assigned to the units transferred out of Work in Process Inventory?

Cost assigned to the units transferred out ?

Sury Company reported the following information for the month of April: Units Work in Process Beginning inventory, April 1 9,500 Added to production 42,500 Completed and transferred out ? Ending inventory, April 30 4,200 Ending inventory was 100% complete with respect to materials and 65% complete with respect to conversion costs. Sury also reported the following cost information in April: Costs Materials Conversion Work in Process Beginning inventory, April 1 $11,000 $17,160 Added to production 67,044 114,218