Sunland Company reported the following information for the month of April: \table[[Work in Process,Units],[Beginning...

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Accounting

Sunland Company reported the following information for the month of April:
\table[[Work in Process,Units],[Beginning inventory, April 1,8,200],[Added to production,44,700],[Completed and transferred out,],[Ending inventory, April 30,6,400]]
Ending inventory was 100% complete with respect to materials and 58% complete with respect to conversion costs.
Sunland also reported the following cost information in April:
Costs
Materials
Conversion
Work in Process
Beginning inventory, April 1,$10,708,$13,083
Added to production
69,700
125,000
Question: What cost would be assigned to the units transferred out of Work in Process inventory?
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