I.A Corporation uses the weighted-average method in its process costing system. The Painting Department is the second department in its production process. The data below summarize the departments operations in January.

		Units	Percent Complete with Respect to Conversion
	Beginning work in process inventory...................................	7,100	70%
	Transferred in from the preceding department during January................................................................................	61,000
	Ending work in process inventory.........................................	4,600	30%

The Painting Departments cost per equivalent unit for conversion cost for January was Rs. 8.24.

How much conversion cost was assigned to the units transferred out of the Painting Department during January?