Cheyenne Company makes a variety of chemicals. Its Mixing department had the following information regarding costs and output: Units: Started and completed 33,000 units Started and still in process* 13,000 units Costs: Direct materials $179,400 Direct labour $23,800 Factory overhead $97,541 *Direct materials: 100 percent complete; Conversion costs: 29 percent complete (a) Compute the cost of work completed. (Round per unit cost calculations to 2 decimal places, e.g. 1.25 and final answers to O decimal places, e.g. 5,125.) Cost of work completed $