The Roberto Company had computed the flow of units for Department B for the month of May as follows: Work in process, May 1: Transferred from Department A during May Units to be accounted for Materials Labor Factory overhead Total 10,000 39,000 49,000 Beginning work in process Added during the current month $ -0- $235,750 12,660 166,320 11,310 150,480 $23,970 $552,550 Materials are added at the end of the process. There were 8,000 units of work in process at May 31. Th work in process at May 1 was 30 percent complete as to conversion costs and the work in process at May 31 was 20 percent complete as to conversion costs. What was the cost of the goods transferred out and ending work in process using the FIFO method? (Ignore transferred-in costs).