Trapp Corporation uses the weighted-average method In Its process costing system. The beginning work In process Inventory in Its Painting Department consisted of 6.000 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 $18, 000. During the period. 9.500 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.9 for material and $3.7 for conversion costs. The cost of units transferred out during the month was: $73, 625 $62, 700 $51, 680 $45, 125