Sunland Company has the following production data for March $2022$: no beginning work in process, units started and completed

$34,800,$ and ending work in process $5,800$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Sun

uses the FIFO method to compute equivalent units. If unit materials cost is $$8$ and unit conversion cost is $$12,$ determine the costs

be assigned to the units completed and transferred out and the units in ending work in process. The total costs to be assigned are

$$770,240.$

Completed and transferred out