Crane Manufacturing Ltd. has the following cost and production data for the month of November. Conversion costs are incurred uniformly throughout the process. Units in beginning work in process Units started into production Units completed and transferred Units in ending work in process Beginning inventory costs are: Direct materials Direct labour 16,400 103,400 90,600 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: 29,200 Direct materials Direct labour Manufacturing overhead Manufacturing overhead Costs incurred during November include: $63,100 21,900 15,900 $559,860 195,000 355,310 Show the assignment of costs to units completed and transferred out and to work in process at the end of the period. (Round answers to the nearest whole dollar, e.g. 5,275.) Transferred out Work in process Direct materials Conversion costs Total costs A 992070