21 Percent Complete with Respect to Units Conversion Beginning work in process inventory 5,100. 20% Transferred in fron the prior department during March 60,400 2 Ending work in process inventory 8,600 60% The Fitting Department's cost per equivalent unit for conversion cost for March was $6.06. How much conversion cost was assigned to the units transferred out of the Fitting Department during March? Multiple Choice $344,814 $396.930 $328,018 $366,024