Answer:
Total Costs Transferred Out     906422.4
<em>Difference may be due to rounding .</em> 
Explanation:
Samantha's Office Supplies
Equivalent units
Particulars       Units            % of Completion                Equivalent Units
                                           Materials Conversion     Materials Conversion
Completed and 
transferred out        162,000  (100% ) (100% )     162,000 162,000
WIP, 
Normal Spoilage       6,480     (100% ) (100% )       6,480     6,480 
<u>Ending inventory   30,000  (100% )  (25% )           30,000, 7,500</u>
<u>Accounted For        198,480                               198,480       175,980   </u>                                                                  
Costs:                    Total            Direct materials        Conversion costs 
WIP, beginning
 inventory:             388,000          $ 300,000                      88,000 
<u>Costs Added          639618             419,832                           219,786</u> 
Total Costs
 To Account for    1027618             719,832                             307786
Divided By 
Equivalent Units                               198,480                            175,980   
<u>Equivalent Unit Costs   5.38                 3.63                                  1.75 </u>       
<u><em>Assignment of Costs </em></u>
Transferred out ( 5.38* 162,000)=  871560
Normal Spoilage (5.38* 6480)<u>=   34862.4</u>
Total Costs Transferred Out     906422.4
Difference may be due to rounding .