Wilson Company's beginning work-in-process inventory consisted of 10,000 units, 100% complete as to materials cost and 60% as to conversion costs. The total cost in the beginning inventory was $48,200. During the month, 25,000 units were transferred out. The equivalent unit cost was computed to be $3.10 for materials and $4.50 for conversion costs under the FIFO method. Given this information, what was the total cost of the units completed and transferred ?