Sheridan Company has the following production data for March: no beginning work in process, units started and completed 25,000, and ending work in process 4,600 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 $4 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 $413,640.