Mullins corporation uses the fifo method in its process costing system. data concerning the first processing department for the most recent month are listed below: beginning work in process inventory: units in beginning work in process inventory 1150? materials costs $ 12,400? conversion costs $ 22,650? percent complete with respect to materials 75? %percent complete with respect to conversion 65? %units started into production during the month 9500? units transferred to the next department during the month 8700? materials costs added during the month $ 168,300? conversion costs added during the month $ 357,500? ending work in process inventory: units in ending work in process inventory 1950? percent complete with respect to materials 65? %percent complete with respect to conversion 50? %the cost of a completed unit transferred out of the department is closest to: (round equivalent units to the nearest whole number and round all other intermediate calculations to 2 decimal places.)