Electric Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Electric's popular engine, the "Atomic $8".$

$\backslash$table$[[$Beginning work$-$in$-$process $(40\%$ completed$),288$ units$],[$Transferred$-$in$,1,520$ units$],[$Normal spoilage,$60$ units$],[$Abnormal spoilage,$60$ units$],[$Good units transferred out,$1,320$ units$],[$Ending work$-$in$-$process $(25\%$ completed$),368$ units$],[$Conversion costs in beginning inventory,$$172,500$