Sunland Company reported the following information for the month of April:
tableWork in Process,UnitsBeginning inventory, April Added to production,Completed and transferred out,Ending inventory, April
Ending inventory was complete with respect to materials and complete with respect to conversion costs.
Sunland also reported the following cost information in April:
Costs
Materials
Conversion
Work in Process
Beginning inventory, April $$
Added to production
Question: What cost would be assigned to the units transferred out of Work in Process inventory?