QUESTION 3 The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. Percent Complete with Respect to Units Conversion Beginning work in process inventory 3,700 20 96 Transferred in from the prior department during March 59,000 Ending work in process inventory 7,100 60 96 The Fitting Department's cost per equivalent unit for conversion cost for March was $5.99. How much conversion cost was assigned to the units transferred out of the Fitting Department during March