At the end of the month, Herbicida calculated equivalent units of production in the Mixing Department as shown below: Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs UNITS Units accounted for Completed and transferred out Ending work-in-process 36,000 1.000 37.000 36,000 1.000 37.000 36,000 600 The cost per equivalent unit of production using the weighted average method is $5 for direct material costs and $4 for conversion costs. What is the cost of units completed and transferred out? $324,000 $36.000 $144,000 $180,000