Pharoah Company has the following production data for March: no beginning work in process, units started and completed 29,500, and ending work in process 5,100 units that are 100% complete for materials and 40% complete for conversion costs. Pharoah uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit process. The total costs to be assigned are $614,560. Transferred out $ Ending work in process $