Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,500 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 $10,500. During the period, 9,500 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.1 for material and $3.1 for conversion costs. The cost of units transferred out during the month was:

$41,420

$49,400

$47,450

$34,675