Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the companys processing departments:

Units in beginning inventory	400
Units started into production	3,000
Units in ending inventory	300
Units transferred to the next department	3,100

	Materials		Conversion
Percentage completion of beginning inventory	80	%	40	%
Percentage completion of ending inventory	70	%	60	%

The cost of beginning inventory according to the companys costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were:

	Materials	Conversion
Cost per equivalent unit	$ 25.40	$ 18.20
Compute the cost of the units transferred to the next department for materials, conversion, and in total for the month. Materials Conversion Total Total Cost of Units Transferred Out ________ ________ $135,160
WHat is the materials and conversion? please do step by step