At DEF Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (70% for conversion)	20,200 units
Units started	154,000 units
Units completed and transferred out	115,000 units
WIP ending (50% for conversion)	59,200 units
Beginning WIP direct materials	$51,200
Beginning WIP conversion costs	$27,200
Costs of materials added	$443,100
Costs of conversion added	$268,000

What is the total cost of units completed and transferred out?