Burnt Ham Company uses the weighted-average method in its process costing system. The Curing Department of Burnt Ham Company reported the following information for the month of November:

Beginning work in process:

• 30% complete for materials, and 80% complete for conversion.
• Ending work in process:
• 40% complete for materials, and 70% complete for conversion

Cost Summary Materials Conversion Work in process, November 1 $ 34,500 $ 48,600 Added during November $146,000 $194,400 Units Work in process, November 1 10,000 Started in November 28,000 Total 38,000 Work in process November 30 8,000 Completed and transferred out (You calculate this number.)