The cutting process of Oriole Designs started the year with $6,995 in beginning inventory. By year-end, Oriole determined equivalent units of work done this period (from beginning to end of year) under the FIFO method as follows. Oriole's cost per equivalent unit is $76 for DM and $34 for conversion costs. How much cost should Oriole 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 $