Tabet Corporation uses the FIFO method in its process costingsystem. Operating data for the Curing Department for the month ofMarch appear below:
| Units | Percent Complete with Respect toConversion |
| Beginning work in process inventory | 5,800 | 70 | % |
| Transferred in from the prior department during March | 57,100 | | |
| Completed and transferred to the next department duringMarch | 58,800 | | |
| Ending work in process inventory | 4,100 | 90 | % |
|
According to the company’s records, the conversion cost inbeginning work in process inventory was $20,449 at the beginning ofMarch. The cost per equivalent unit for conversion costs for Marchwas $5.10. How much conversion cost would be assigned to the unitscompleted and transferred out of the department during March?
$279,174
$299,623
$290,300
$299,224
