Bramble Company has the following production data for March: no beginning work in process, units started and completed 31,500, and ending work in process 4,300 units that are 100% complete for materials and 40% complete for conversion costs. Bramble uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit conversion cost is $13, 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 $610,860. Transferred out $ Ending work in process $