Cullumber Company has the following production data for March 2022: no beginning work in process, units started and completed 25,200 , and ending work in process 4,200 units that are 100% complete for materials and 40% complete for conversion costs. Cullumber 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 5501,480. Completed and transferred out