During the month, 13,200 units were started in the first department.Of the units started, 8,800 were transferred to the next department, and 4,400 remained in Work-in-Process at the end of the month. The month-end Work-in-Process was 100% complete as to material costs and 50% complete as to conversion costs. Material costs of $35,640 and conversion costs of $44,000 were charged to the first department during the month. What were the total costs transferred to the next department? Multiple Choice O $51540 $58.960 $62,400 $63,500