Wildhorse company has the following production data for March 2022: no beginning work in process, units started and completed 39,000, and ending work in process 6,500 units are 100% complete for materials and 40% complete for conversion costs. Wildhorse uses the FIFO method to compute equivalent units. If unit materials cost $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 $689,000.

What is the Completed and transferred out $______

What is the Ending work in process $______