Carla Vista Company has the following production data for March $2022$: no beginning work in process, units started and completed

$28,800,$ and ending work in process $4,800$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Carla

Vista uses the FIFO method to compute equivalent units. If unit materials cost is $$8$ and unit conversion cost is $$12,$ 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 $$637,440.$

Completed and transferred out $

Ending work in process

$