Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 15,500 units, 100% complete with respect to materials cost and 20% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $24,200. A total of 48,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.1 for materials and $3.9 for conversion costs. The total cost of the units completed and transferred out of the department was:

a) $267,970

b) $202,560

c) $250,920

d) $240,000