Beta Company manufactures steel. The first in first-out equivalent unts for December are 12.000. The costs in beginning work in process are $2,425, and the costs added in December are 572,000. The units started and completed are 16,000. At the beginning of the period, there are 3,700 units in beginning work in process, 60% complete. Calcite the cost of goods completed and transferred out $107,305 SD$104,880 5111,745 $109,320