Marigold Company's Assembly Department has materials cost at $4 per unit and conversion cost at $7 per unit. There are 29200 units in ending work in process, all of which are 80% complete as to conversion costs. Materials are added at the beginning of the process. How much are total costs to be assigned to inventory? $163520. $116800. O $280320. O $321200. The following department data are available: Total materials costs Equivalent units of materials Total conversion costs Equivalent units of conversion costs $189000 50000 $110000 20000 What is the total manufacturing cost per unit? O $3.78. O $5.50. O $9.28. $5.98