You Answered Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred. The physical units in beginning inventory are 50% complete with respect to conversion costs and the ending inventory is 70% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 170 units Units transferred out 570 units Units in ending inv. 210 units Beginning work-in-process costs: Materials $136,000 Conversion $116,000 The DM cost/eu was determined to be $601 The CC cost/eu was determined to be $491. Using the weighted average method, how much conversion cost is assigned to units transferred out? Correct Answer 354,135 margin of error +/- 1