At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below: UNITS Units accounted for Completed and transferred out Ending work-in-process Equivalent Units Equivalent Units Transferred In 36,000 Direct Materials Costs 36,000 Equivalent Units Conversion Costs 36,000 5,000 41,000 5,000 41,000 3,000 39,000 The cost per equivalent unit using the weighted average method is $4 for transferred in, $2 for material costs and $1 for conversion costs. What is the total cost of the units completed and transferred out?