1. At Sunrise Corporation, materials are added directly at the beginning of the process and conversion costs are applied evenly. Other details include: 
2. 
   
3. Work in Progress start (50% for conversion) 19,200 
4. Units Beginning 120,500 units 
5. Units Completed and transferred 116,700 
6. End of Work in Progress (60% for conversion) 23,000 units
7. Start WIP direct materials $35,000
8. Initial WIP conversion costs $22,500 
9. Added material costs $384,100 
10. Added conversion costs $271,125 
11. 
    
12. What is the total cost of completed and exported units?