In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $68000 of materials costs and $44000 of conversion costs. All materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 12500 units were completed and transferred to the finished goods inventory and there were 2000 units that were 20% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $1960000; Conversion costs $2268000

. The cost assigned to the units in the ending work in process inventory on April 30 was (Round intermediate calculations to 0 decimal places, e.g. 5,275.)

$352000.

$528000.

$396000.

$280000.