The following information relates to the Cutting Department of Kittina Corporation for the month of February. Kittin uses a FIFO process costing system. All materials at Krtina are added at the beginning of the production process Percent Complete Conversion Units 18,000nex 160,000 7.000 Work in process. February 1 Unit's started into production Work in process, February 28 On February 1, the work in process inventory account contained $55.620 of material cost and $123,120 of conversion cost. Cost per equivalent Unit for February was $3.10 for materials and $7.50 for conversion costs What total amount of cost should be assigned to the units completed and transferred out during February