Use the following data to answer questions 4 and 5.\ \ Here is data for Jaunty Coffee Company:\ \ Number of Units Materials Conversion Costs\ Beginning inventory 2,000 \ Percentage of completion 100% 40%\ Costs $10,000 $20,000\ Cost to complete beginning inventory $30,000\ Started and completed this period 40,000 $200,000 $300,000\ Ending inventory 5,000 \ Percentage of completion 100% 30%\ Costs $20,000 $30,000\ \ \ What is included in the cost of units completed and transferred to finished goods for this company?