Sheridan company has the following production data for March 2022; no beginning work in process, units started and completed 34200 and ending work in process 5700 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