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Sheridan company has the following production data for march 2022: no beginning work in progress, units started and completed 27,600, 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 material 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.

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