The final processing dept in Carol's production facility began the year with no WIP inventories. During the year, 270,000 units were transferred in from the prior processing dept and 250,000 units were completed and sold. Costs transferred in from the prior dept totaled $49,221,000. No materials are added in the final processing dept. A total of $16,320,000 of conversion cost was incurred in the final processing dept during the year. The first post was the actual question that I need an answer to, but the others are the info. Jean Jackson estimated that the units in ending inventory in the final processing dept were 25% complete with respect to the conversion costs of the final processing dept. If the estimate of the percentage completion is used, what would be the cost of goods sold for the year.