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*BE3.10 (LO 5), AP Pix Company has the following production data for March: no beginning work in process, units started and completed 30,000, and ending work in process 5,000 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 $6 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 $530,000. Assign costs to units transferred out and in process