Vailin Manufacturing Corporation's beginning work in process inventory consisted of 9.600 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $52,000. During the month, 56,000 units were transferred out. The equlvalent unit cost was computed to be $4.10 for materials and $4.60. for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was