At Pablo Company, direct materials $($DM$)$ are added at the start of the process and conversion costs $($CC$)$ are added evenly during the process. Company is using FIFO Method.

The following is given for a cooking department for month of May:

Beginning Work in process inventory $($CC $75\%$

Physical Units

complete$)$

$12,000$

Units started during current month $74,000$

Units completed and transferred out during current $,65,000$

month:

Ending Work in process inventory $($CC $80\%$ complete$),18,000$

Inspection occurs when production is $100$ percent completed. Normal spoilage is $4$ percent of good units that successfully pass the inspection point in current month.

The following cost data are available:

Beginning Work in Process Costs: DM $$216,000$; CC $$27,000$

Costs added during current period: DM $$1346,800$; CC $$234,880$

What is the cost of units completed and transferred out to Testing Department?

Example of Answer: $4000($No comma, space, decimal point, or $ sign$)$

Answer: $1386800(1442440)$

Correct answer is $1,442,440,$ not sure how to solve for