Datuk Ali Sdn Bhd (DASB) produces floor fan that passes through TWO (2) processing departments namely Assembly Department and Finishing Department. All direct materials are added at the beginning of the process in both departments. Meanwhile the conversion cost occurs uniformly throughout the production process. The following data is for the month of October 2020 for Finishing Department:

Production Data Beginning work in process inventory 4,725 units Ending work in process inventory 5,775 units Percentage of completion (conversion cost): Beginning work in process inventory 40% Ending work in process inventory 60% Current production: Units started into production ? Units completed and transferred out 26,513 Units started and completed 21,788 Cost Data Costs of beginning work in process inventory: Transferred-in RM37,170 Direct materials RM29,435 Conversion costs RM18,179 Cost in the current period: Transferred-in RM110,252 Direct materials RM82,689 Conversion costs RM56,176