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At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% conversion) = 19, 200 units Units Started = 120, 500 units Units completed and transferred out = 116,700 units WIP ending (60% for conversion) = 23,000 units Beginning WIP direct materials = $35,000 units Beginning WIP conversion costs = $22,500 Cost of Materials added = $384,100 Cost of conversion added $271,125 What is the total cost of units competed and transferred out?

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