Everything is the same except costs added during the period are materials $290,000 so total cost is $300,000

I need to know "Using the FIFO method, the total cost of the units completed during the period and transferred out to the next department with respect to CONVERSION is closest to:

1. $376,328

2. $377,251

3. $380,328

4. $360,038

and can you please tell me how to work this one? Thank you very much.

Assume the following information: Percent Complete Materials Conversion 40% 30% Milling Department Beginning work in process inventory Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory Units 200 6,200 5,800 600 100% 70% 100% 60% Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials $ 10,000 280,000 $ 290,000 Conversion $ 15,000 385,000 $400,000 Using the FIFO method, the total cost of the units completed during the period and transferred out to the next department with respect to materials is closest to: Multiple Choice $268,200