Pix Company has the following production data for March: no beginning work in process, units started and completed 32,500, and ending work in process 3,200 units that are 100% complete for materials and 40% complete for conversion costs. Pix uses the FIFO method to compute equivalent units. If unit materials cost is $5 and unit conversion cost is $13, 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 $617,640.

a). Transferred out

b). Ending work in process