Milling Department inventory tion during March e period and transferred to the next department ventory Department Conversion Materials process inventory eriod $ 10,000 282,000 $ 15,000 385,000 $ 292,000 $ 400,000 , the total cost of the units completed during the period and transferred out to materials is closest to: Units Percent Complete Materials Conversion 200 40% 30% 6,200 5,800 100% 100% 600 70% 60%