TB MC Qu. 4-40 (Algo) Vallin Manufacturing Corporation's beginning work in... Vallin Manufacturing Corporation's beginning work in process inventory consisted of 10,000 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $56,000. During the month, 60,000 units were transferred out. The equivalent unit cost was computed to be $4.50 for materials and $5.00 for conversion costs under the weighted average method. Given this information, the total cost of the units completed and transferred out was: Multiple Choice $456,000 O $385,600 O $570,000 O $384,000