Materials costs of $580000 and conversion costs of $704480 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process inventory. 100000 units were started into production in September, and there were 8000 units in ending work in process inventory that were 40% complete as to conversion costs at the end of September. What was the total amount of manufacturing costs assigned to the 8000 units in ending work in process inventory? $70080 $23680 $46400 $42240