C$$u $3(4$i$$m$)$: AZ Ltd$.$ produces frames for retailers. Every frame passes through $2$ departments: the assembly department and finishing department. During March $2024,$ costs incurred in the assembly department as follows:

March $1,2024$: $60$ units, with the degree of completion of $100\%$ material costs, $30\%$ conversion costs.

During March $2024,510$ units received and started. $$18,360$ material costs, $$10,944$ conversion costs were incurred in March $2022.$

March $31,2024$: $120$ units remained, with the degree of completion of $100\%$ material costs, $20\%$ conversion costs

Required:

$($i$)$ Calculate the costs$/$value of finished units that were transferred to the finishing department.

$($ii$)$ Compute the costs$/$value of the closing balance of the assembly department at March $31,2024$