Pix Company has the following production data for March: no beginning work in process, units started and completed 26,500, and ending work in process 5,300 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 $4 and unit conversion cost is $10, 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 $413,400. Transferred out $ Ending work in process $