Easterly Corporation uses the FIFO 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. Units Percent Complete with Respect to Conversion Beginning work in process inventory 3,300 40% Transferred in from the prior department during March 67,000 Ending work in process inventory 5,600 30% The department's cost per equivalent unit for conversion cost for March was $4.70. Conversion cost in beginning work in process totaled $4.000. How much conversion cost was assigned to the units transferred out of the Fitting Department during March? $297.886 $314,900 $304,090 $301,886 None of the above