The Cutting Department is the first stage of X Corp production cycle. Conversion cost for this Dept is 80% complete to the beginning WIP and 50% complete as to ending WIP. Data are as follows:

The Cutting Department is the first stage of X Corp production cycle. Conversion cost for this Dept is 80% complete to the beginning WIP and 50% complete as to ending WIP. Data are as follows: Units Conversion cost WIP, beginning 25,000 22,000 Units Started 135,000 143,000 Completed and transferred to next department | 100,000 Using FIFO method, what was the conversion cost component of the Transferred-out units to the next department