FIFO aluminum processes a single type of aluminum, during the current period the following information was given:

Beginning inventory 4200 Units 6500 Material costs 5400 Conversion costs

Started during the current period 20400 Units 50000 Material costs 66600 Conversion costs

Ending inventory 2500 Units 0 Material costs 0 Conversion costs

All materials are added at the beginning of the production process. The beginning inventory was 20% complete as to conversion, while the ending inventory was 50% completed for conversion purposes.

FIFO Aluminum uses the first-in, first-out costing method.

What is the cost assigned to the units transferred out this period?