Kittana Corporation uses a FIFO process costing system. The following information relates to the Cutting Department of Kittana Corporation for the month of February: Number % complete % complete of units materials conversion cost Work in process, February 1 18,000 100% 10% Work in process, February 28 7,000 100% 40% Kittana started 160,000 units into production during February. On February 1, the work in process inventory account contained $55,620 of material cost and $12,312 of conversion cost. Cost per equivalent unit of production for February was $3.10 for materials and $7.50 for conversion costs. What total amount of cost should be assigned to the units completed and transferred out during February? What total amount of cost should be assigned to the units in work in process on February 28