Saada Corporation 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. Units Percent Complete with Respect to Conversion Beginning work in process inventory 5,700 20 % Transferred in from the prior department during March 61,000 Ending work in process inventory 9,200 60 % The Fitting Department’s cost per equivalent unit for conversion cost for March was $6.09. How much conversion cost was assigned to the units transferred out of the Fitting Department during March?