Sanderson Company has the following production data for March: no beginning work in process, units started and completed 25,990, and ending work in process 5,240 units that are 100% complete for materials and 40% complete for conversion costs. Sanderson uses the FIFO method to compute equivalent units. If unit materials cost is $7 and unit conversion cost is $11. 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 $527,556.

Transferred out?

Ending work in proces?