Refer to the following information about the Dipping Department of the Indiana Factory for the month of August. Indiana 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 to the beginning units that were completed and transferred during August.
Definitions:
Sociosexuality
An individual's preferences, behaviors, and attitudes towards sexual relationships and activities outside of committed relationships.
Mate Value
An individual's attractiveness as a partner in a mate-selection context, often based on qualities such as physical attractiveness, social status, and personal resources.
Mate Selection
The process by which individuals choose their partners or mates, based on various factors including physical attractiveness, personality, and social status.
Mating Strategies
How individuals handle heterosexual relationships.
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