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 18,000 28% 67% work in process, June 30 34,000 71% 57% 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 $ 35,240 $ 45,792 costs incurred during June 334,780 175,536 During June, Department L completed 69,000 units and transferred them to Department Q. The cost to complete the units in beginning work in process was equal to:

Group of answer choices

$71,658

$81,032

$28,768

$62,910

$56,142

$77,463

$65,884

$46,890