Vallin Manufacturing Corporation's beginning work in process inventory consisted of 9,500 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $51,000. During the month, 55,000 units were transferred out. The equivalent unit cost was computed to be $4.00 for materials and $4.50 for conversion costs under the weighted average method. Given this information, the total cost of the units completed and transferred out was: Multiple Choice $334.000 $467,500 O O $335,600 $406,000