Trapp 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 50% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $15,000. During the period, 14,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $3 for material and $4 for conversion costs. The cost of units transferred out during the month was: