How much conversion cost was assigned to the units transferred out of the Fitting Department during March? . Sadanand Corporation uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. WIP, beg Received from prior dep't WIP, end Fitting Department's 1,100 40% 46,000 4,600 30% production report indicates that the cost per equivalent unit for conversion cost for March was P9.24. How much conversion cost was assigned to the units transferred out of the Fitting Department during March?