Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,000 units that were 60% complete with respect to materials and 50% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $19,500. During the period, 11,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $3.2 for material and $4 for conversion costs. The cost of units transferred out during the month was:

$79,200

$65,120

$72,800

$57,200