Hannah Company has the following data available about its November production, its first month of production:

1.		46,200 units started and completed, and 10,300 units in ending work in process that are 100% complete for materials and 80% complete for conversion costs.
2.		It uses the FIFO method to calculate equivalent units.
3.		Unit materials cost is $19 and unit conversion cost is $26. The total costs to be assigned are $2,488,940.

Determine the costs to be assigned to the units transferred out and the units in ending work in process.

Costs assigned as follows:
Completed and transferred out		$
Work in process, ending
Materials
Conversion
Total Cost		$