Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 4,000 units that were 80% complete with respect to materials and 70% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $16,000. During the period, 15,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.5 for material and $3.3 for conversion costs. The cost of units transferred out during the month was:

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