Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 2,700 units that were 60% complete with respect to materials and 40% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $9,500. Duting the period, 8,700 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $4.70 for material and $5.70 for conversion costs. The cost of units transferred out during the month was: Multiple Choice $82,200 $90,480 $49,590 $64,600