Vallin Manufacturing Corporation's beginneg work in process inventory consisted of $8\mathrm{.}000$ units, $100\%$ complete with respect to materials cost and $60\%$ complete with respect to conversion costs. The total cost in the beginning inventory was $$36,000.$ During the month, $40\mathrm{.}000$ units were transferred out. The equivalent unit cost was computed to be $$2\mathrm{.}50$ for materials and $$3\mathrm{.}00$ for conversion costs under the weighted$-$average method. Given this information, the total cost of the units completed and transferred out was:

$5220000$

$3256,000$

$5185,600$

STE$4000$