The cutting process of Swifty Designs started the year with $6,365 in beginning inventory. By year-end, Swifty determined equivalent units of work done this period (from beginning to end of year) under the FIFO method as follows. Swifty's cost per equivalent unit is $75 for DM and $33 for conversion costs. How much cost should Swifty 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 $