Weighty Steel processes a single type of steel. For the current period the following information is given: Material Costs Conversion Costs Units Beginning Inventory 3,000 $ 4,500 Started During the Current Period 20,000 $32,000 Ending Inventory 2,500 $ 5,400 $78,200 All materials are added at the beginning of the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 30% completed for conversion purposes. Weighty uses the weighted-average costing method. What is the total cost assigned to the units completed and transferred this period?