Narwhal Swimwear has a beginning work in process inventory of 13,500 units and transferred in 110,000 units before ending the month with 14,000 units that were 100% complete with regard to materials and 20% complete with regard to conversion costs. The cost per unit of material is $5.50 and the cost per unit for conversion is $8.30. Using the weighted-average method, what is the amount of material and conversion costs assigned to the department for the month? Material cost $fill in the blank 1 Conversion cost $fill in the blank 2

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