At the start of November, ToyCo Refinery had Work in Process inventory consisting of $4,200$ units that were $70$ percent complete with respect to materials and $50$ percent complete with respect to conversion costs. The cost of the units was of material cost and $$12,400$ of labor and overhead$).$ During November, the company started $40,800$ units and incurred $$457,080$ of material cost and $$419,000$ of labor and overhead. The company completed $41,900$ units during the month, and $3,100$ units were in process at the end of November. The units in ending Work in Process were $80$ percent complete with respect to materials and $40$ percent complete with respect to conversion costs.

Calcuate the cost of items completed during november?