Q 16.23: A firm's Assembly Department started the month of July with 12,400 units in beginning work in process that were 40% complete. During the month, 48,800 units were started into production, and at the end of the month, there were 11,900 units in ending work in process that were 60% complete. For the month, the department's total materials costs were $184,464 and its total conversion costs were $116,706. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. Given this information, what was the total manufacturing cost assigned to those units that the department completed and transferred out over the course of the month? A $313,784 B) $208,488 C) $237,267 D $323,244