Sandhill Manufacturing Ltd. has the following cost and production data for the month of November. Conversion costs are incurred uniformly throughout the process. Units in beginning work in process Units started into production Units completed and transferred Units in ending work in process 19,300 105,000 94.400 29.900 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during November include: Direct materials Direct labour Manufacturing overhead $65,700 21,000 15,800 $555,800 195,000 401,042 Show the assignment of costs to units completed and transferred out and to work in process at the end of the period. (Round answers to the nearest whole dollar, e.g. 5,275.) Transferred out Work in process Direct materials Conversion costs Total costs $ $ ta 2 FNG