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

$36,600,$ and ending work in process $6,100$ units that are $100\%$ complete for materials and $40\%$ complete for conversion costs.

Wildhorse uses the FIFO method to compute equivalent units. If unit materials cost is $$6$ and unit conversion cost is $$10,$ 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 $$646,600.$

Completed and transferred out