Melba Company uses the weighted average method in its process costing system. The beginning work in process inventory in a particular department consisted of 17,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the Beginning work in process inventory was $36,100. A total of 8000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $6.20 for materials and $4.50 for conversion costs. The total cost of the units completed and transferred out of the department was: Select one: a. 181900 b. 790600 O C. 85600 d. 49600