Weighty Steel processes a single type of steel. for the current period, the following information is given: BEG. INVENTORY: units 3,000 material costs $4,500 conversion cots $5,400 STARTED: units 20,000 material costs $32,000 conversion costs $78,200 ENDING INVENTORY: units 2,500

all materials added is when the conversion process is 40% complete. The beginning inventory was 50% 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 out this period? Round cost per unit to the nearest penny.