The following information is available for Integrity Co. for the current year: Beginning Work in Process (75% complete) 14,500 units Costs of Beginning Work in Process: Materials, 25,100 Conversion,...

The following information is available for Integrity Co. for the current year:


Beginning Work in Process (75% complete)     14,500 units
Costs of Beginning Work in Process:  Materials, 25,100   Conversion, 50,000
Started, 75,000 units
Current costs:  Materials, 120,400   Conversion, 301,168
Ending Work in Process (60% complete), 16,000 units
Normal spoilage (continuous), 5,000 units
Abnormal spoilage, 2,500 units
Completed and Transferred, 66,000 units


All materials are added at the start of the process.  Integrity uses the FIFO method for process costing.


How much is the total cost of completed units?