Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 2,200 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 $9,000. During the period, 8,200 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $4.20 for material and $5.20 for conversion costs. The cost of units transferred out during the month was:

Multiple Choice

• $77,080

• $63,600

• $42,640

• $81,200