beginning work in process, units started and completed 24,000, and ending work in process 4,000 units that are 100% complete for materials and 40% complete for conversion costs. Blossom uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit conversion cost is $9, determine the costs to be assigned to the units completed and transferred out and the units in ending work in process. The total costs to be assigned are $370,400. Completed and transferred out Ending work in process