Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 12.500 units, 100% complete with respect to materials cost and 40 complete with respectto conversion costs. The total cost in the beginning work in process inventory was $23,000. A total of 42,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.50 for materials and $3.30 for conversion costs. The total cost of the units completed and transferred out of the department was Multiple Choice $201,600 $189,660 $146,160 $170,910