At the beginning of January, 3,000 tons of raw material A was taken into the kiln, which was empty, and 1,500 tons of product X was obtained from 2,600 tons of it. The burning process of the last 400 tons of the kiln continues as of the end of the month. This part is in the middle of the burning period. Direct raw material and material expense is 160.000TL, direct labor cost is 95.000TL and general production cost is 150.000TL. The degree of completion in terms of expenses is 50%. Calculate the cost of finished goods and DSYM.