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 % complete  units DM conversion work in process, June 1 14,000 24% 79% work in process, June 30 18,000 65% 41% The cost of beginning work in process and the costs added during June in Department L were as follows: DM Conversion work in process, June 1 $ 36,804 $ 24,660 costs incurred during June 288,298 266,328 During June, Department L completed 53,000 units and transferred them to Department Q. Part A.) The cost to complete the units in beginning work in process was equal to:

Group of answer choices

$75,516

$70,774

$61,464

$73,738

$83,062

$79,936

$65,884

$73,629

Part B.) Department L's work in process inventory balance at June 30 was equal to:

Group of answer choices

$80,790

$94,842

$102,195

$105,552

$181,800

$192,708

$193,818

$196,281

Part C.) The cost of goods started and completed in June for Department L was equal to:

Group of answer choices

$434,300

$521,248

$393,900

$170,174

$436,800

$554,626

$381,657

$473,836