The cost per equivalent units of direct materials and conversion in the Roasting Department of Robusta Coffee Company are $0.70 and $0.25, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion Inventory in process, beginning of period 0 3,500 Started and completed during the period 57.000 57.000 Transferred out of Roasting (completed) 57,000 60,500 Inventory in process, end of period 3.500 1,800 Total units to be assigned costs 60,500 62,300 The beginning work in process inventory had a cost of $6,200. Based on the information provided, the total cost of units completed and transferred-out production is equal to: $54,150 $2,900 $61,225 $64,125