Time remaining: 6:13:00 33. Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 15,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $24,000. A total of 47,000 units were transferred out of the department during the month. The costs per equlvalent unit were computed to be $2 for materials and $3.8 for conversion costs The total cost of the units completed and transferred out of the department was: O $272,600 O $265,360 $201160 O $235,360 re I w che in comp tory