Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred. The physical units in beginning inventory are 30% complete with respect to conversion costs and the ending inventory is 40% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 210 units Units transferred out 570 units Units in ending inv. 170 units Beginning work-in-process costs: Materials $140,000 Conversion $119,000 The DM cost/eu was determined to be $626 The CC cost/eu was determined to be $507. What is the cost associated with each unit that was started and completed during the month using the FIFO method