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

	Units	Material Costs	Conversion Costs
Beginning Inventory	3,100	$4,900	$5,700
Started During the Current Period	20,900	32,700	78,600
Ending Inventory	2,700

All materials are added at the beginning of the production process. The beginning inventory was

45%

complete as to conversion, while the ending inventory was

35%

completed for conversion purposes.

Weighty uses the

weightedaverage

costing method.

What is the total cost assigned to the units completed and transferred this period? (Round intermediary dollar amounts to the nearest cent and total costs to the nearest whole dollar.)