Amazon Industries utilizes a process costing system with just one processing department. The beginning work in process Inventory in Department A consisted of 11,500 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process Inventory for Department A was $22,600. A total of 40,000 units were transferred out of Department A during the month. The costs per equivalent unit were computed to be $1.30 for materials and $3.10 for conversion costs. What is the total cost of the units completed and transferred out of Amazon's Department A this period