Walbin Corporation uses the weighted average method in its process costing system. The beginning work in process inventory in a particular department consisted of 21,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $26,400. A total of 59,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $2.20 for materials and $3.90 for conversion costs. The total cost of the units completed and transferred out of the department was: Multiple Choice $359,900 $363,200 O o $267,860 O O $317,000