Walbin Corporation uses the weighted average method in its process costing system. The beginning work in process inventory in a particular department consisted of 21000 units, 100% complete with respect to materials cost and 40 complete with respect to conversion cous. The total cost in the beginning work in process invertory was $26.400. A total of 50.000 units were transferred out of the department during the month. The costs per equivalent unit were compted to be $2.20 for materials and for conversion costs. The total cost of the units completed and transferred out of the department was Multple Choice O $359.900 O $363.200 O $267860 O $217000