Company reported the following information for the month of April:

		Units
Work in Process
Beginning inventory, April 1		9,500
Added to production		42,500
Completed and transferred out		?
Ending inventory, April 30		4,200

Ending inventory was 100% complete with respect to materials and 65% complete with respect to conversion costs. Company also reported the following cost information in April:

		Costs
		Materials		Conversion
Work in Process
Beginning inventory, April 1		$11,000		$17,160
Added to production		67,044		114,218

What cost would be assigned to the units transferred out of Work in Process Inventory?

Cost assigned to the units transferred out