Spock Ltd makes a product which passes through 2 processes: first cutting and then assembly.

All materials are added at the start of the cutting process.

In August 19,000 units were started in the cutting process.

Of these 15,000 units were completed and transferred to the assembly department.

See below the costs which were incurred in the cutting department in August:

Direct materials	55,000
Direct labour	94,500

There was no beginning work in progress in the cutting department but work in progress at the end of August was 75% complete.

Find the cost of completed and transferred units.

Please show full workings- thank you :)