Refresh produces soft drinks and sodas. Production of 103,185 liters was started in February, 87,210 liters were completed. Material costs were $38,480 for the month while conversion costs were $17,680. There was no beginning work-in-process; the ending workin-process was 40% complete. What is the cost of the product that was completed and transferred to finished goods? Multiple Choice $39,260. $52,326. $56,030. $47,580