Trapp Corporation uses the weighted-average method in its process costing system The beginning work in process inventory in its Painting Department consisted of 2,500 units that were 80% complete with respect to materials and 70% complete with respect to conversion costs The cost of the beginning work in process inventory in the department was recorded as $19,000 During the period. 10.500 units were completed and transferred on to the next department The costs per equivalent unit for the period were $31 for material and S3 9 for conversion costs The cost of units transferred out during the month was $73,500 $61215 $75,790 $66 990