Walbin Corporation uses the weighted average method in its process costing system. The beginning work in process inventory in a particular department consisted of 19,500 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,800. A total of 56,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.90 for materials and $3.60 for conversion costs. The total cost of the units completed and transferred out of the department was: Multiple Choice $306,530 $269,480 O $308,000 O $227,360