Crane Company has the following production data for March 2022: no beginning work in process, units started and completed 31,200 , and ending work in process 5,200 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 $7 and unit conversion cost is $11, 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 $620,880