Weighty steel processes a single type of steel. For the current period the following information is given:

Beginning inventory 3900 Units 4700 Material costs 6200 Conversion costs

Started during the current period 20900 Units 32800 Material costs 78700 Conversion costs

Ending inventory 3300 Units 0 Material costs 0 Conversion costs

All materials are added at the beginning of the production process. The beginning inventory was 50% complete as to conversion, while the ending inventory was 35% completed for conversion purposes.

Weighty uses the weighted average costing method.

What is the cost assigned to the units completed and transferred this period?