61. ABC firm uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month Units Data Percentage Complete Material 50% Conversion 90% Work in process, beginning: Units started into production during the month Units completed and transferred out ........ Work in process, ending....... Units 100 ......... 20,000 19,800 300 60% 20% Cost Data Material Costs in the beginning inventory: $260 Costs added to production during the month.... $99,650 Conversion $3,366 $745,329 Please calculate the total cost transferred from the first processing department to the next processing department during the month is closest to: (1 Point) $845,443 O $840,443 O $841,190