Company uses a FIFO process costing system. Below is information for Department A during the month of March: % complete DM 40% % complete conversion 90% work in process, March 1 units completed during March work in process, March 31 units 12,000 37,000 23,000 85% 60% The cost of beginning work in process and the costs added during March were as follows: work in process, March 1 costs added during March DM $134,550 419,175 Conversion $116,000 152,000 Calculate the total cost of the 12,000 units in the beginning work in process