Bronx, Inc.'s beginning work-in-process inventory consisted of 12,000 units, 100% complete as to materials cost and 40% complete as to conversion costs. The total cost in the beginning inventory was $25,000. During the month, 50,000 units were transferred out. The equivalent unit cost was computed to be $1.50 for materials and $3.20 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred was: Select one: OA. $201,640 OB. $210,000 OC. $235,000 OD. $226,640