Vallin Manufacturing Corporation's beginning work in process inventory consisted of 9,000 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $46,000. During the month, 50,000 units were transferred out. The equivalent unit cost was computed to be $3.50 for materials and $4.00 for conversion costs under the weighted average method. Given this information, the total cost of the units completed and transferred out was