Solomon Company is a cosmetics manufacturec. Its assembly department recelves raw cosmetics from the moiding department. The assembly department places the raw cosmetics into decorative containers and transfers them to the packaging department. The assembly department's Work in Process inventory account had a $59,000 balance as of August 1. During August, the department incurred raw materials, labor, and overhead costs amounting to $64,000,$71,500, and $81,000, respectively. The department transferred products that cost $324,500 to the packaging department. The balance in the assembly department's Work in Process inventory account as of August 31 was $77,000. Required Required Determine the cost of raw cosmetics transferred from the molding deportment to the assembly department during August