THE Company operates two departments, Department L and Department Q. THE Company uses a FIFO process costing system. Department L reported the following inventory information for June: % complete DM 61% 48% % complete conversion 24% 77% units 27,000 51,000 work in process, June work in process, June 30 The cost of beginning work in process and the costs added during June in Department L were as follows: work in process, June 1 costs incurred during June DM $ 68,808 593,469 Conversion $ 77,553 376,686 During June, Department L completed 78,000 units and transferred them to Department Q. Department L's work in process inventory balance at June 30 was equal to