Shiny Aluminum Co. processes a single type of aluminum. During the current period the following information was given: Units Total Costs Material Costs Conversion Costs 4,500 $5,250 Beginning Inventory Started During the Current Period; Costs Added 15.000 $16,500 $23,945 $40.445 To Account For 19,500 $45,695 17,500 Completed & Transferred Out 4,500 Units from Beg. Inventory 13,000 Units from the Current Period Ending Inventory Units Accounted For 2.000 19,500 All materials are added at the beginning of the production process. The beginning inventory was 25% complete as to conversion, while the ending inventory was 75%! completed for conversion purposes. The company uses the first-in, first-out system of process costing. Units Accounted For 19,500 All materials are added at the beginning of the production process. The beginning inventory was 25% complete as to conversion, while the ending inventory was 75% completed for conversion purposes. The company uses the first-in, first-out system of process costing. Required: What were the total costs ($) assigned to the units transferred out this period? (Round intermediate calculations to the nearest cent)