Honrad Company's Assembly Department has

$\backslash$table$[[,$Equivalent Units,$],[,$Direct Materials,Conversion Costs$],[\backslash$table$[[400,000$ units completed and transferred$],[$out$]],400,000$ equivalent units,$400,000$ equivalent units$],[120,000$ Units Ending Work in Process,$120,000$ equivalent units,$84,000$ equivalent units$],[520,000$ units,$520,000$ equivalent units,$484,000$ equivalent units$]]$

Cost per Unit $($Equivalent Unit$)$

Direct Material cost of $$4$ per unit

Conversion cost of $$8$ per unit.

What is the total cost to be assigned to the units completed and transferred out?

$$1,440,000$

$$1,152,000$

$$9,600,000$

$$4,800,000$