Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,9,000$ units, $45\%$ completed,$31,050],[$Direct materials, $212,000$ units @ $$2\mathrm{.}10,445,200],[$Direct labor,$477,300],[$Factory overhead,$185,580],[$Bal$.,2$ units, $30\%$ completed,?