Kansas Company uses a standard cost accounting system. In 2020, the company produced 28,100 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 50,200 direct labor hours. During the year, 130,000 pounds of raw materials were purchased at $0.95 per pound. All materials purchased were used during the year.

Using one or more answers above, what were the total costs assigned to work in process? (Round standard cost per unit to 2 decimal places, e.g. 2.75 and final answer to 0 decimal places, e.g. 125.)

Total costs assigned $ ?

Standard materials price per pond $0.97

Standard materials quantity per unit 4 pounds

Standard hours allowed 44960 hours

Actual hours worked 45560 hours

Actual rate per hour $ 12.90

Predetermined overhead rate $ 7.20

Standard cost per unit $ 36.20

Overhead applied $ 323712