The Assembly Department of Indigo Company has the following production and cost data at the end of May, $2022,$ its first period of operations.

Production: $,36,000$ units started into production; $30,000$ units completed and transferred out and $6,000$ units $100\%$ completed as to materials and $40\%$ completed as to conversion costs.

Manufacturing Costs: Materials added at beginning of process, $$111,600$; labor, $$90,000$; overhead $$75,240.$