Mindi Enterprises began operations on January 1 of the current year. Mindi uses process costing and has three processing departments: curing, grinding and packaging. During Anuary, the curing department incurred $54,810 of direct material costs, $69,948 of conversion costs, and completed and transferred out 780 units. On January 31, there were 120 units in the curing department's work in process inventory. These units were 75% complete with respect to direct materials and 20% complete with respect to conversion costs. What is the total cost of the 780 units completed and transferred out during January? Round to the nearest whole dollar and do not enter a dollar sign (e.g., enter 89, not $89.00). Morgan Corporation uses a process costing system. The company has only one processing department. At the end of the period, work in process inventory consists of 20,000 units that have a total cost of $26,000. The cost per equivalent unit is $2.00 for direct materials and $1.50 for conversion costs. With respect to direct materials, the units in ending work in process inventory are 20% complete. With respect to conversion costs, the units in ending work in process inventory are: 60% complete 45% complete 28.5% complete O 70% complete None of the above