J Corporation uses the weighted-average method in its process costing system. The work in process inventory at start in its Painting Department consisted of 3,000 units that were 70% complete with respect to materials and 60% with respect to conversion costs. The cost of starting work in process inventory in the department was recorded as Rs.10,000. During the period, 9,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were Rs. 2.00 for material and Rs. 3.00 for conversion costs. The cost of units transferred out during the month was:

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