Brandon Plus Dog Treats has two departments, Mixing and Packaging. The Packaging Department started in December with work in process inventory of 20,000 pounds (a one-pound bag is a unit of production). The units had $30,000 of transferred-in costs but no costs from Packaging. During December, Packaging received 120,000 more pounds from Mixing and additional transferred-in cost of $40,000. Packaging also incurred $65,000 of material cost, $32,500 of labor, and $26,000 of overhead during the month of December. At the end of December, Packaging had work in process inventory of 10,000 pounds. These units were zero percent complete with respect to material, labor, and overhead in Packaging (they had just been received from Mixing and had not been worked on by that department.) What is the cost of units completed and transferred out in December using the Weighted Average Method