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:

	Physical Units
Beginning Work in process inventory (CC 75% complete)	12,000
Units started during current month	74,000
Units completed and transferred out during current month:	65,000
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

Compute total normal spoilage cost?

What is the cost of units completed and transferred out to testing department?