Cu 2 (5 im): AZ Ltd. produces frames for retailers. Every frame passes through 2 departments: the assembly department and finishing department. During March 2022, costs incurred in the assembly department as follows: March 1, 2022: 60 units, with the degree of completion of 100% material costs, 30% conversion costs. During March 2022, 510 units received and started. $18,360 material costs, $10,944 conversion costs were incurred in March 2022. March 31, 2022: 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, 2022