Refer to the following information about the Shaping Department of the Minnesota Factory for the month of August.Minnesota Factory uses the FIFO method of inventory costing. 
The cost per equivalent unit of materials is $10.00,and the cost per equivalent unit of labor and overhead is $22.00.Compute the cost that should be assigned all units that were completed and transferred during August.
Definitions:
Fine Motor Skill
The ability to make movements using the small muscles in our hands and wrists, essential for tasks such as writing, buttoning, and using utensils.
Gross Motor Skills
Skills employing the large muscles used in locomotion.
Zone of Proximal Development
A concept by Vygotsky describing the difference between what learners can do without help and what they can achieve with guidance and encouragement from a skilled partner.
Child-Rearing Capabilities
The skills, abilities, and resources that parents or guardians possess to raise and nurture children effectively, impacting their development and well-being.
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