Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 2,100 units that were 60% complete with respect to materials and 40% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $8,900. During the period, 8,100 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $4.10 for material and $5.10 for conversion costs. The cost of units transferred out during the month was: Multiple Choice $41,310 $63,400