3. Process Costing

Baby Seater Co. has 3 departments and the last department before sending products to the warehouse is the Packaging Department. Initially, the department had a cost transferred from the Production Department of \$148,780. During the period, the department has incurred direct materials cost of \$26,750, direct labor cost of \$34,900, and factory overhead of \$45,560, and ended with a work-in-process inventory of \$27,330. How much is the cost transferred to finished goods from the Packaging Department?