Clear Water Bay Inc. uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the...

Extracted text: Clear Water Bay Inc. uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. Percent complete Physical with Units respect to conversion Beginning work in progress inventory 9,400 20% Transferred in from the prior 45,000 department during March Ending work in process inventory 4,600 90% The Fitting Department's cost per equivalent unit for conversion cost for March was $4.40. How much conversion cost was assigned to the units transferred out of the Fitting Department during March?