Sunland Company has the following production data for March $2027$: no beginning work in process, units started and completed $28,200,$ and ending work in process $4,700$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs. Sunland 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 $$561,180.$

Completed and transferred out $ $$

Ending work in process

$