Pix Company has the following production data for Marche 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. Transferred out Ending work in process 5