Gilbert Company uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 13,000 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 $70,500. A total of 22,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.80 for materials and $2.60 for conversion costs. The total cost of the units completed and transferred out of the department was: Select one: a. 57200 b. 127700 c. 96800 d. 167300