Tat 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....................

7,900

20%

Transferred in from the prior department duringMarch.................................................................

40,000

Completed and transferred to the next department duringMarch.....................................................

43,900

Ending work in processinventory.........................

4,000

60%

According to the company's records, the conversion cost in beginning work in process inventory was $11,850 at the beginning of March. The cost per equivalent unit for conversion costs for March was $7.40.

How much conversion cost would be assigned to the units completed and transferred out of the department during March?