Kansas Company uses a standard cost accounting system. In 2017, the company produced 27,700 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 50,000 direct labor hours. During the year, 131,400 pounds of raw materials were purchased at $0.94 per pound. All materials purchased were used during the year. Standard materials Price per pound is .96. Standard Material quantity per unit is 4.4. Standard hours allowed is 44320. Actual hours worked is 44920. Actual rate per hour is 11.6. Predetermined overhead is 7.4. Standard cost per unit is 35.26. Overhead applied is 327968. The question is. What is the Total costs assigned?