At Opal 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?