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. DM Conversion Costs Units in beginning WIP Inventory completed this period 25 30 Units started and completed this period 695 695 Units in ending WIP Inventory 105 45 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