Lopez coffee roasts and packs coffee beans. The coffee is roasted in the Roasting Department and transferred to the Packing Department and prepared for shipment. Roasting Department data for the month os October is as follows:

Beginning WIP inventory (2,300 units, 60% complete) $46,368

Direct materials (coffee beans) requested for roasting (26,000 units) 429,000

Direct labor for the month 100,560

FOH for the month 48,480

Beans completed and transferred (25,700 units) Solve

Ending WIP inventory ( ______units, 20% complete) Solve

What is the cost of the 25,700 units of coffee beans completed and transferred to the Packing Department? (Show all work for full credit)