Kominski Company Completed and Transferred 90,000 Units During the Current

Kominski Company completed and transferred 90,000 units during the current period. Based on the following information, determine the cost of the units completed during the current reporting period and journalize the transfer.
$$\begin{array} { l | l | l } & \begin{array} { l } \text { Direct } \\\text { Materials }\end{array} & \begin{array} { l } \text { Direct } \\\text { Labor/OH }\end{array} \\\hline \text { Costs of Beginning Work in Process: } & \$ 576,000 & \$ 400,000 \\\hline \text { Costs incurred this period } & 2,400,000 & 5,120,000 \\\hline \text { Equivalent urrits of production } & \$ 9,000 & 92,000\end{array}$$