THE Company operates a single processing department and uses a FIFO process costing system. The equivalent units for August were calculated as 88,620 for direct materials and 73,910 for conversion. THE Company's work in process at August 1 was: units 36,000 % complete DM 55% % complete conversion 24% work in process, Aug. 1 The cost of beginning work in process and the costs added during August were as follows: work in process, Aug. 1 costs incurred during Aug. DM $ 44,310 $372,204 Conversion $ 36,955 $243,903 Calculate the total cost of the 36,000 units in the beginning work in process