The cutting process of Blue Designs started the year with $5,985 in beginning inventory. By year-end, Blue determined equivalent units of work done under the weighted-average method as follows. DM Conversion Costs Units completed this period 760 760 Units in ending WIP Inventory 95 45 Blue's cost per equivalent unit is $71 for DM and $37 for conversion costs. How much cost should Blue assign to the units completed this period? How much cost should be assigned to ending WIP Inventory for the cutting process? Total cost of units completed this period $ Cost of units in ending WIP inventory $ 8410