Mullins Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below Begirming work in process inventory: Uhits in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion 1.200 $ 12.500 $ 22.700 75% 65% Uhits started into product ion dur ing the month Uhits transferred to the next department during the month Materials costs added during the month Conversion costs added durins the month 9,600 8.800 $169.300 $358,500 Ending work in process inventory: Uhits in ending work in process inventory Percent cceplete with respect to naterials Percent conplete with respect to conversion 2,000 65% 50% The cost of a completed unit transferred out of the department is closest to. (Round equivelent units to the neerest whole number and round all colculations to 2 decimal places.)