Beattie Company completed and transferred out 8,300 units in May 2016. There were 1,400 units in the Work-in-Process Inventory on May 31, 2016, 100% complete as to materials and 30% complete as to conversion. The month's charges for material costs and conversion costs were $29,100 and $34,880, respectively. There was no beginning inventory on May 1, 2016. What is the cost of the work transferred-out during May? The company uses the weighted-average method for process costing.