Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting consisted of 2,100 units that were 6 % complete with respect to materials and 40% complete with respect to conversion costs. The cost o the beginning work in process inventory in the department was recorded as $8,900. During the period, 8,100 units were completed and transferred on to the next department. The costs per equivalent unit for the period were ATO for material and S for conversion costs. The cost of units transferred out during the month was: 2 $41.310 $63,400