Given the second process in a two-process manufacturer for January, 20X1:

Inventory in process, January 1, 50% completed …………. 10,000 units

Completed and transferred out of process in January ……… 40,000 units

Started into process in January ……………………………. 50,000 units

Inventory in process, January 31, 30% completed ……………………???

Direct-material costs, January 1 inventory ……………………... $ 40,000

Direct-material costs, current costs ……………………………. $120,000

Conversion costs, January 1 inventory ………………………… $ 30,000

Conversion costs, current costs ………………………………. $246,000

Transferred-in costs, January 1 inventory ……………………… $ 50,000

Transferred-in costs, current costs ……………………………. $250,000

Conversion costs are incurred uniformly during the process, while direct material is added when units are 40% complete.

Assuming Weighted average, what is the dollar valuation of the units transferred out for the month?