Lap Corporation uses the weighed-average method in its process costing system. The beginning work in process inventory in e particular departinent consisted of 80,000 units, 1004 complete weth respect to materials and 25% complete with respect to conversion costs. The total dollar value of this inventory was $226,000. During the mocth, 150,000 uniss were transferted out of the department. The costs per equivalent unit for the month were $200 for materials and $3.50 for conversion costs. The cost of the units completed and transferred out of the department was