Valley Manufacturing Corporation's beginning work in process inventory consisted of 14,500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning inventory was $39,000. During the month, 59,000 units were transferred out. The equivalent unit cost was computed to be $2.9 for materials and $4.3 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was: