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 $$5$ and unit conversion cost is $$14,$ determine the costs to be assigned to the units transferred out and the units in ending work in process. The total costs to be assigned are $$614,560.$

Transferred out

$

Ending work in process

$