WCorporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 20,000 units. The total cost in the beginning work in process inventory was $26,000. A total of 57,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $2.00 for materials and $3.70 for conversion costs. The total cost of the units completed and transferred out of the department was:

Multiple Choice

• $341,920
• $381,920
• $324,900
• $282,720