Refresh produces soft drinks and sodas. Production of 102,205 liters was started in February, 86,530 liters were completed. Material costs were $38,400 for the month while conversion costs were 517,280. There was no beginning work-in-process, the ending work-in-process was 40% complete What is the cost of the product that was completed and transferred to finished goods? Multiple Choice $47.220 $38,940 $51.918 $55,590