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I need help in figuring out the assignment of costs to units transferred out. Units in beginning work in process 21,000 Units started into production

I need help in figuring out the assignment of costs to units transferred out.

Units in beginning work in process 21,000

Units started into production 254,000

Units in ending work in process 25,400

Conversion costs 60%

Materials 100%

Direct materials$110,000

Direct labor $501,484

Overhead$187,100

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