Pacific Products Inc. completed and transferred 150,000 particle board units of production from the Pressing Department. There eas no beginning inventory in process in the department. The ending in process inventory was 14,000 units, which were 3/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $475,600, direct labor cost incurred was $69,720, and factory overhead applied was $25,320.