Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 2,000 units that were 70% complete with respect to materials and 60% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $14,000. During the period, 13,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.8 for material and $3.8 for conversion costs. The cost of units transferred out during the month was:
a. $85,800
b. $76,200
c. $74,880
d. $66,040