Blossom Company has the following production data for March: no beginning work in process, units started and completed 25,000 , and ending work in process 3,000 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 $4 and unit conversion cost is $10, determine the costs to be assigned to the units transferred out and the units in ending work in process. The total costs to be assigned are $374,000. Transferred out Ending work in process