Trek Company has the following production data for April: units transferred out 40,000

BE3-7 Trek Company has the following production data for April: units 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 $4 and unit conversion cost is $7, determine the costs to be assigned to the units transferred out and the units in ending work in process.