Mundes Corporation uses the weighted average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,000 units that were 60% complete with respect to materials and 40% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $9,800. During the period, 9,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $5.00 for material and $6.00 for conversion costs. The cost of units transferred out during the month was: Multiple Choice $54,000 $65,200 $99,000 $82,800