Declan, Co. provided the following information for its Mixing Department for the current period: Cost per equivalent unit with respect to direct materials: $1.60 Cost per equivalent unit with respect to conversion costs: $3.25 Equivalent units completed and transferred out to the Bottling Department: o Direct materials: 160,000 EUP o Conversion costs 160,000 EUP Equivalent units in the Mixing Departments ending WIP inventory: o Direct materials: 50,000 EUP o Conversion costs 42,000 EUP What is the amount of costs the firm should assign to the units completed and transferred out to the Bottling Department?