Robert Hierrezuelo Company uses a process costing system and had 22,000 units in beginning work in process inventory in a particular department, 80% complete with respect to materials and 45% complete with respect to conversion costs. The total dollar value of this inventory was $122,600. During the month, 55,000 units were transferred out of the department. The costs per equivalent unit for the month were $0.00 for materials and $5.50 for conversion costs. Determined the value of the units completed and transferred out of the department