Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,900 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 $10,700. During the period, 9,900 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $5.90 for material and $6.90 for conversion costs. The cost of units transferred out during the month was:

• $67,000

• $84,600

• $68,310

• $126,720