Vallin Manufacturing Corporation's beginning work in process inventory consisted of 8,500 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $41,000. During the month, 45,000 units were transferred out. The equivalent unit cost was computed to be $3.00 for materials and $3.50 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was: Multiple Choice $292,500 $234,000 $306,000 $235,600