L5a-7vw Company operates two departments, Department A and Department B. During June, Department A reported the following information: % complete DM ? % complete conversion 25% units 31,000 . 58,000 26,000 work in process, June 1 units started during June work in process, June 30 63% 55% The cost of beginning work in process and the costs added during June were as follows: work in process, June 1 costs added during June DM $198,618 $190, 344 Conversion $157,033 $396,435 During June, Department A reported equivalent units with respect to direct materials using the FIFO method of 57,680. Calculate the cost to complete the units in beginning work in process using the FIFO method