Dirt Cleaners, Inc. has the following production data for January: Transferred out 50,000 units Ending work in process 6,000 units The units in ending work in process are 100% complete for materials and 60% complete for conversion costs. There is no beginning work in process. Materials cost is $4 per unit and conversion costs are $11 per unit. Determine the costs to be assigned to the units transferred out and the units in ending work in process. Cost assigned to units transferred out Cost assigned to the units in ending work in process