In the month of April, a department had 500 units in beginning work in process inventory that were 60% complete as to conversion costs. These units had $70000 of materials costs and $42000 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 11500 units were completed and transferred out to the finished goods inventory and there were 2900 units that were 20% complete as to conversion costs in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $1514000; Conversion costs $1830400. (Round unit material and coversion cost to 0 decimal place, e.g. 135.) The cost assigned to the units completed and transferred out to finished goods during April was $3075500.$3047500.$3019500$3226500