The following information is available for Stinky Socks Corporation for the assembly department for the current year:

Costs of Beginning Work in Process:Beginning Work in Process(55% complete)8,500 units

Material$15,000

Started26,000 units

Conversion26,000

Transferred-In36,000Ending Work in Process(60% complete)10,800 units

Current Costs:Transferred out23,000 units

Material$88,500

Conversion123,850

Transferred-In171,000

All materials are added at the start of production.Normal spoilage is up to 2% of the units started during the period.Inspection of units occurs at the 70% processing point.Stinky Socksusesweighted average costing

Total costs transferred out of the department is: