please be detailed in your snswer amd calculation

At Mango Summer Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 21,200 units Units started 120,500 units Units completed and transferred out 111,700 units WIP ending (60% for conversion) 30,000 units $39,000 $32,500 Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added $393,100 $265,125 What is the total cost of units completed and transferred out