The following information is for Yosef Company. The "percent completed" numbers are for conversion costs; all direct materials are added at the beginning of the production process. For the beginning inventory, the percentage given is the percentage that was already completed as of the beginning of the period. For the ending inventory, the percentage given is the percentage that was completed as of the end of the period.

Units

Percent Completed

Direct Materials Costs

Conversion Costs

Beginning work in process

5,000 units

70%

$17,000

$4,500

Costs added this period

$69,000

$23,640

Ending work in process

8,000 units

40%

Units completed and transferred during the period

20,000 units

Compute the TOTAL PRODUCT COSTS of the 20,000 unitscompleted and transferred outduring the period. Assume a FIFO flow of costs.

$92,640

$86,300

$84,000

$63,000

14.