L5a-7vW Company operates two departments, Department A and Department B. During June, Department A reported the following information: % complete DM ? % complete conversion 80% work in process, June 1 units started during June work in process, June 30 units 21,000 65,000 32,000 76% 45% The cost of beginning work in process and the costs added during June were as follows: 1 work in process, June costs added during June DM $128,505 $153,447 Conversion $150,948 $184,212 During June, Department A reported equivalent units with respect to direct materials using the FIFO method of 73,070. Calculate the cost to complete the units in beginning work in process using the FIFO method