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 ending goods in process inventory for August.
Definitions:
Variability
The extent to which data points in a dataset differ from each other and from the mean of the dataset.
Standard Deviation
The statistical measurement that calculates the spread or dispersion of a dataset relative to its mean, providing insight into the concentration of data points.
Observations
The act of recording data or information gathered from scientific or statistical study.
Millions
A numerical count or quantity equivalent to one thousand thousands or 10^6.
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