At Mango Summer Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 21,200 units Units started 120,500 units Units completed and transferred out 111,700 units 30,000 units WIP ending (60% for conversion) Beginning WIP direct materials $39.000 Beginning WIP conversion costs $32,500 Costs of materials added $393,100 Costs of conversion added $265,125 What is the total cost of units completed and transferred out