W Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 14,500 units. The total cost in the beginning work in process inventory was $23,800. A total of 46,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.90 for materials and $3.70 for conversion costs. The total cost of the units completed and transferred out of the department was: Multiple Choice 257,600 $271,645 $244,095 $206,540