- Your answer is partially correct. Wildhorse Company has the following production data for April: units completed and transferred out 40,000, and ending work in process 5,000 units that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $3 and unit conversion cost is $6. Determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. Completed and transferred out $ 360000 Ending work in process $ 29000