Shiny Aluminum Co, processes a single type of aluminum. During the current period the following information was given: Material Cost Conversion | Total Costs Costs S5,250 1.500 Beginning Inventory 15,000 S16,500 $23.945 $49.445 Started During the Current Period: Costs Added To Account For S45,695 19.500 17.500 4,500 Completed & Transferred Out Units from Bert Inventory Units from the Current Period Ending Inventory Units Accounted For 13.000 2.000 10,500 All materials are added at the beginning of the production process. The beginning inventory was 25% complete as to conversion, while the ending inventory was 75% completed for conversion purposes. The company uses the first-in, first-out system of process costing. Required: What were the total costs ($) assigned to the units transferred out this period? (Round intermediate calculations to the nearest cent) - Paragraph B IU