Wildhorse Company completes and transfers out $18,200$ units and has $2,600$ units of ending work in process that are $25\%$ complete as to conversion costs. Materials are entered at the beginning of the process, and there is no beginning work in process. Assuming unit materials costs of $$3$ and unit conversion costs of $$5,$ what are the costs to be assigned to units $($a$)$ completed and transferred out and $($b$)$ in ending work in process?

$($a$)$ Completed and transferred out $ Costs to be assignedC yea