Roger Corporation uses the first-in, first-out method in its process costing system. The following data are taken from the accounting records of a particular department for June Beginning work in process inventory: Cost Units Percent completion: Materials Conversion Units completed and transferred out Cost per equivalent unit: Material Conversion $ 80,000 20,000 Units 100% 60% 75,000 Units $ 3.50 $ 1.00 The cost of the 75,000 units transferred out of the department during June is closest to: Multiple Choice $337,500 $263,000 $302,500 $335,500