Sheridan Company has the following pridctions data for March 2022

Sheridan Company has the following production data for March 2022: no beginning work in process, units started and completed 34.200 , and ending work in process 5.700 units that are 100% complete for materials and 40% complete for conversion costs. Sheridan 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 completed and transferred out and the units in ending work in process. The total costs to be assigned are $680,580, Completed and transferred out Ending work in process $