Walborn Corporation uses the weighted-average method in its process costing system The beginning work in process inventory in a particular department consisted of 11,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventor, was $22,400 A total of 45,000 units were transferred out of the department during the month The costs per equivalent unit were computed to be $1.20 for materials and $3 .40 for conversion costs. The total cost of the units completed and transferred out of the department was: $207,000 $184,600 $204,980 $182.580