Georgia Products Inc. completed and transferred 228,000 particle board units of production from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process inventory was 20,000 units, which were 1/2 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $930,000, direct labor cost incurred was $231,340, and factory overhead applied was $54,260.