Neptnus chf uses a process cost system. At the beginning of March, 2,300 units were being processed in Department 1, their cost was ISK 120,270. During the month, 4,000 units were put into production. At the end of March, 3,200 units were still being processed, their processing level was 30%. Direct material costs, direct wages and indirect costs for the month amounted to ISK 304,000. What was the value of the completed units in Division 1, i.e. the value of the value of the units that were transferred to Department 2 for further processing?