Vallin Manufacturing Corporation's beginning work in process inventory consisted of 8,000 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs.The total cost in the beginning inventory was $36,000.During the month, 40,000 units were transferred out.The equivalent unit cost was computed to be $2.50 for materials and $3.00 for conversion costs under the weighted-average method.Given this information, the total cost of the units completed and transferred out was:

A) $256,000
B) $185,600
C) $220,000
D) $184,000

Total cost of beginning work in process inventory = $36,000
Total cost of materials for 8,000 units = 8,000 units x $2.50 = $20,000
Since the beginning inventory was 100% complete with respect to material costs, we do not need to consider the cost of materials for the beginning inventory in calculating the cost of units completed and transferred out during the month.

Equivalent units for conversion costs = 8,000 units x 60% complete = 4,800 units equivalent
Equivalent units for conversion costs of units started during the month = 40,000 units x 100% complete = 40,000 units equivalent
Total equivalent units for conversion costs = 4,800 units equivalent + 40,000 units equivalent = 44,800 units equivalent
Total cost of conversion costs for the units completed and transferred out = 44,800 units equivalent x $3.00 per unit equivalent = $134,400

Total cost of units completed and transferred out = Total cost of materials + Total cost of conversion costs = $20,000 + $134,400 = $154,400
Therefore, the correct choice is C) $220,000.

Weighted-average method