Crane Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Crane Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Complete Production Data-Bicycles Units Work in process units, March 1 190 80 % Units started into production 1,250 Work in process units, March 31 290 40 % Cost Data-Bicycles Work in process units, March 1 $19,000 Direct materials 50,000 Direct labor 25,900 Manufacturing overhead 29,800 Production Data-Tricycles Percentage Complete Units Work in process units, March 1 100 75 % Units started into production 990 Work in process units, March 31 60 25 % Cost Data-Tricycles Work in process units, March 1 $6,000 Direct materials 29,700 Direct labor 14,000 Manufacturing overhead 19,950 Calculate the assignment of costs to units transferred out and in process at the end of the accounting period for both the bicycles and the tricycles. Bicycles Costs accounted for: Transferred out S Work in process, March 31 Materials $ Conversion costs Total costs $ Tricycles Costs accounted for: Transferred out Work in process, March 31 Materials $ Conversion costs Total costs $