Tabet Corporation uses the FIFO method in its process costing system. Operating data for the Curing Department for the month of March appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	5,800	70	%
Transferred in from the prior department during March	57,100
Completed and transferred to the next department during March	58,800
Ending work in process inventory	4,100	90	%

According to the companys records, the conversion cost in beginning work in process inventory was $20,449 at the beginning of March. The cost per equivalent unit for conversion costs for March was $5.10. How much conversion cost would be assigned to the units completed and transferred out of the department during March?

• $279,174

• $299,623

• $290,300

• $299,224