Harmonix Ltd employs the weighted$-$average method in its process costing system. The initial work in process inventory in its Coating Department consisted of $2,400$ units. These units were $60\%$ complete with regard to materials and $40\%$ complete concerning conversion costs. The beginning work in process inventory cost was noted as $$9,200.$ Throughout the period, $8,400$ units were finished and transferred to the subsequent department. The equivalent unit costs for the period were recorded as $$4\mathrm{.}40$ for materials and $$5\mathrm{.}40$ for conversion costs. What is the cost of the units transferred out during this period?

Group of answer choices

$$45,360$

$$64,000$

$$82,320$

$$81,600$