Surf Ltd manufactures two types of surfing boards. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department A for April 2020 are: Units 400 units Work in process, beginning inventory Direct materials (100% complete) Conversion costs (50% complete) Units started during August Work in process, ending inventory: Direct materials (100% complete) Conversion costs (60% complete) 1,400 units 200 units Costs $150,000 $152,000 Work in process, beginning inventory: Direct materials Conversion costs Cost incurred during August Direct materials Conversion costs $560,000 $608,000 If Surf Ltd uses the first-in-first-out method, calculate the costs assigned to the completed and transferred out units. The system only recognizes the number. Please do not include a dollar sign, other text, or commas separator and keep 0 decimal place. e.g., 12345