Beta Company manufactures steel. The first-in, first-out equivalent units for December are 15,000. The costs in beginning work-in-process are $2,375, and the costs added in December are $90,000. The units started and completed are 13,000. At the beginning of the period, there are 3,500 units in beginning work-in-process, 65% complete. Calculate the cost of goods completed and transferred out.