Units carried in from April and finished in May cost $199,184 in total, and units started and finished in May cost $1,264,494. What total cost transfers to Finished Goods?

1. Only completed units leave the department for Finished Goods. 2. Two groups were completed in May, the units carried in from April and the units started in May. 3. Their costs are $199,184 and $1,264,494. 4. The total transferred is $199,184 plus $1,264,494, which is $1,463,678. 5. Finished Goods is debited and Work in Process for the department is credited for that amount. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 3.3 Process Costing Calculations for a Department in a Manufacturing Company_