Name: Stark Corporation uses the weighted average method in its process costing system. The Weather Proofing Department is the second department in its production process. The Weather Proofing Department's cost per equivalent unit for material cost for April was $8.24. The data below summarize the department's operations in April. Percent Complete with Respect to Units Materials 80% Beginning work in process inventory 8,000 Transferred in from the prior department during April 70,000 5,000 40% Ending work in process inventory 4. How much materials cost was assigned to the units transferred out of the Weather Proofing Department during April