Vallin Manufacturing Corporation's beginning work in process inventory consisted of 8,300 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $39,000. During the month, 43,000 units were transferred out. The equivalent unit cost was computed to be $2.80 for materials and $3.30 for conversion costs under the weighted-average method. Given this Information, the total cost of the units completed and transferred out was: