Brooks Company uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 12,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,000. During the month, 50,000 units were completed and transferred out of the department. The costs per equivalent unit were computed to be $1.50 for materials and $3.20 for conversion costs. The total cost of the units completed and transferred out of the department was: Question 12 options: $235,000 $226,640 $210,000 $201,640