A Corporation uses the weighted$-$average method in its process costing system. Thebeginning work in process inventory in a particular department consisted of $15,000$ units, $100\%$complete with respect to materials cost and $45\%$ complete with respect to conversion costs. Thetotal cost in the beginning work in process inventory was $$44,000.$ A total of $46,000$ units weretransferred out of the department during the month. The costs per equivalent unit were computedto be $$1\mathrm{.}00$ for materials and $$4\mathrm{.}00$ for conversion costs. The total cost of the units completedand transferred out of the department was