Crane Company has the following production data for March $2022$: no beginning work in process, units started and completed $24,600,$ and ending work in process $4,100$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Crane uses the FIFO method to compute equivalent units. If unit materials cost is $$6$ and unit conversion cost is $$10,$ 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 $$434,600.$

Completed and transferred out

Ending work in process