Oriole Company has the following production data for March 2022: no beginning work in process, units started and completed 33,000, and ending work in process 5,500 units that are 100% complete for materials and 40% complete for conversion costs. Oriole uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit conversion cost is $9, 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 $509,300. Completed and transferred out $ Ending work in process $