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:
Influence Superiors
The ability to affect the decisions, actions, or perceptions of higher-ranking individuals or management in an organization.
Personal Power
The influence or authority one has derived from their personal attributes or abilities, enabling them to affect the actions of others.
Charismatic Personality
A personality trait characterized by an individual's ability to attract, influence, and inspire others.
Special Expertise
A unique set of skills or knowledge that sets an individual or organization apart from others.
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