Alcoa Inc. uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 12,000 units. The total cost in the beginning work in process inventory was $25,000.

During the month, 50,000 units were completed and transferred out of the department.

The costs per equivalent unit were computed to be $1.50 for materials and $3.20 for conversion costs.

The total cost of the units completed and transferred out of the department was:

Select one:

a. $235,000

b. $201,640.

c. $226,640

d. $210,000.