Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data:

	Units	Labour and Overhead (Percentage Complete)
Work in process, October 1	8,000	60%
Units started	25,000
Completed and transferred	20,000
Work in process, October 31	13,000	20%

Costs for October:	Transferred In	Materials	Labour and Overhead
Work in process, October 1	$33,000	$16,500	$31,200
Added during the month	$59,400	$82,500	$194,800

All materials are added at the beginning of the process. The total cost assigned to units transferred out during October was. (Do not round intermediate calculations)