Sage Company makes a variety of chemicals. Its Mixing department had the following information regarding costs and output:

Units:
Started and completed		38,100	units
Started and still in process*		12,000	units

Costs:
Direct materials		$220,440
Direct labour		$21,900
Factory overhead		$98,334

*Direct materials: 100 percent complete; Conversion costs: 28 percent complete

Compute the cost of work completed

Cost of work completed $_____