Taylor Morgans process costing system had 18,000 units in beginning work in process inventory in aparticular department, 80% complete with respect to materials and 45% complete with respect toconversion costs. The total dollar value of this inventory was $122,600. During the month, 50,000units were transferred out of the department. The costs per equivalent unit for the month were $10.00for materials and $5.50 for conversion costs. The value of the units completed and transferred out ofthe department was?