Davies Manufacturing uses the weighted average method in its operations and shows the following information for its first processing department: Percent Complete Units Materials Conversion Work in process, beginning 300 85% 40% Started into production 9,100 Completed and transferred out 8,700 Work in process, ending 700 80% 20% Materials Conversion Work in process, beginning $7,545 $4,900 Cost added during August $240,300 $242,400 Assume the cost per equivalent unit for Conversion Costs is $27.98. What is the cost of units transferred out for Conversion Costs

David paid $975,000 for two beachfront lots in coastal south carolina, with the intention of building residential homes on each. two years later, the south carolina legislature passed the beachfront management act, barring any further development of the coast, including david's lots. when david files a complaint to seek compensation for his property, south carolina refuses, pointing to a passage in david's own complaint that states "the beachfront management act [was] properly and validly designed to south carolina's " is south carolina required to compensate david under the takings clause?