ABC Manufacturing Company produces widgets using a process costing system. The following information is available for the production of Widget X during the month:

Beginning Work in Process Inventory: $$10,000$

Direct Materials Added: $$25,000$

Direct Labor Costs: $$15,000$

Manufacturing Overhead Costs: $$20,000$

Ending Work in Process Inventory: $$8,000$

Units Started and Completed: $2,000$ units

The cost of units completed and transferred out?