15. Walborn Corporation uses the weighted-average method In its process costing system. The beginning work in process inventory in a particular department consisted of 16,500 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process Inventory was $24,600 A total of 50,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.3 for materials and $3 for converslon costs Required: The total cost of the units completed and transferred out of the department was: O $215,000 O $184700 O $206,150 O $155,000