Tepla Corporation uses the FIFO method in its process costing system. Operating data for the Curing Department for the month of March appear below: According to the company's records, the conversion cost in beginning work in process inventory was $40,640 at the beginning of March. The cost per equivalent unit for conversion costs for March was $8.40. How much conversion cost would be assigned to the units completed and transferred out of the department during March? $496,592 $455,952 $492,240 $453,600