Sunspot Beverages, Ltd., of Fiji makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June. Percent Complete Units Materials Conversion Work in process, beginning 20,000 100 % 75 % Started into production 180,000 Completed and transferred out 160,000 Work in process, ending 40,000 100 % 25 % Costs Materials Conversion Work in process, beginning $ 25,200 $ 24,800 Cost added during June $ 334,800 $ 238,700. how to findout cost of units transferred out