Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 14,000 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 $23,600. A total of 45,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.80 for materials and $3.60 for conversion costs. The total cost of the units completed and transferred out of the department was:

• $243,000

• $233,640

• $178,200

• $208,440