Sanchez Corporation uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. (Do not round Cost per equivalent unit.)

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	8,400	85%
Transferred in from the prior department during March	52,800
Ending work in process inventory	3,700	75%

The Fitting Department's cost per equivalent unit for conversion cost for March was $9.56. How much conversion cost was assigned to the units transferred out of the Fitting Department during March?

PLEASE SHOW STEPS THANK YOU