Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,300 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 $10,100. During the period, 9,300 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $5.30 for material and $6.30 for conversion costs. The cost of units transferred out during the month was:a.$63,200
b.$40,000
c.$80,800
d.$72,000