Williams corporation uses the fifo method in its process costing system.

the beginning work in process inventory in a particular department consisted of 10,000 units, 100% complete with respect to materials and 60% with respect to conversion costs.

the total cost in the beginning work in process inventory was $48,200.

during the month, 25,000 units were transferred out of the department.

the costs per equivalent unit were computed to be $3.10 for materials and $4.50 for conversion costs.

the total cost of the units completed and transferred out of the department was: