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 120.500 Units started units Units completed and transferred out 111.700 units WIP ending (60% for conversion) 30.000 units 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