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 the are 100% complete for materials and 40% complete for conversion costs. Sheridan uses fifo method to compute equivalent units. If unit materials cost is $7 and unit conversion cost is $11, determine the cost to be assigned to the units and transferred out and the units work in process. The total costs to be assigned are $680,580.

Completed Materials = $

Ending work in progress = $