Help Save &Exit Su Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 2,300 units that were 60% complete with respect to materials and 40% complete with respect to conversion costs the cost of the beginning work in in the department was recorded as $9,100 During the period, 8,300 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $4.30 for material and $5.30 for conver sion costs. The cost of units transferred out during the month was Multiple Choice $79,680 43.990 $81,400 $63.800