Walbin Corporation uses the weighted$-$average method in its process costing system. The beginning work in process inventory in a particular department consisted of $15,500$ units, $100\%$ complete with respect to materials cost and $20\%$ complete with respect to conversion costs. The total cost in the beginning work in process inventory was $$24,200.$ A total of $48,000$ units were transferred out of the department during the month. The costs per equivalent unit were computed to be $$1\mathrm{.}10$ for materials and $$3\mathrm{.}90$ for conversion costs. The total cost of the units completed and transferred out of the department was: