Dirt Cleaners Inc $\begin{array}{cr}\text { Transferred out } & 50,000 \text { units } \\\text { Ending work in process } & 6,000 \text { units }\end{array}$

Essay

Dirt Cleaners Inc. has the following production data for January: $\begin{array}{cr}\text { Transferred out } & 50,000 \text { units } \\\text { Ending work in process } & 6,000 \text { units }\end{array}$ 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.
Instructions
Determine the costs to be assigned to the units transferred out and the units in ending work in process.