Beattie Company completed and transferred out 3,800 units in May 2012. There were 500 units in the Work-in-Process Inventory on May 31, 2012, 30% complete as to conversion costs and 100% complete as to materials. The month's charges for conversion costs and material costs were $17,775 and $13,975, respectively. There was no beginning inventory on May 1, 2012. What is the cost of the work transferred-out during May?