XYZ Company operates two departments, the assembly department and the finishing department, and employs a weighted average process costing system. During March, the assembly department reported the following information:  % complete % complete units DM conversion work in process, March 1 15,000 60% 70% work in process, March 31 31,000 20% ? The cost of beginning work in process and the costs added during March were as follows:  DM Conversion work in process, March 1 $118,720 $141,525 costs added during March  ?  $264,180 total costs ? $405,705 Additional information is provided below: 1) The direct material cost per unit in March was $7.10. 2) The equivalent units with respect to conversion costs in March were 94,350. 3) The cost of the work in process at March 31 was equal to $157,325. Calculate the cost of goods completed and transferred out during March.