Walborn Corporation uses the weighted-average method In Its process costing system. The beginning work In process Inventory In a particular department consisted of 13,000 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 $23,200. A total of 43,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.6 for materials and $3.4 for conversion costs. The total cost of the units completed and transferred out of the department was