efresh, Incorporated produces soft drinks and sodas. Production of 104,655 liters was started in February, 88,230 lters were completed. Material costs were $38,600 for the month while conversion costs were $18,280. There was no beginning work-in-process; the ending work-in-process was 40% complete. What is the cost of the product that was completed and transferred to finished goods? Muitiple Choice $48.120 $52,938 539,740 356800