Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 12,000 units, 100% complete with respect to materials cost and 20% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $39,400. A total of 42,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $2.40 for materials and $4.50 for conversion costs. The total cost of the units completed and transferred out of the department was:

A) $250,200
B) $289,800
C) $250,400
D) $189,000

To calculate the total cost of units completed and transferred out, we first need to determine the cost of the beginning work in process inventory and the cost of work done during the period. The beginning inventory had all materials costs included (100% complete) and was 20% complete for conversion costs. The costs per equivalent unit are $2.40 for materials and $4.50 for conversion costs. However, since the materials were already 100% complete, we only need to consider the conversion costs for the beginning inventory. The calculation for the total cost involves adding the beginning inventory costs to the costs for work done during the period (for both materials and conversion for the units completed during the period).Given that the beginning inventory costs were $39,400 and that 42,000 units were transferred out, we calculate the costs for these units using the given equivalent unit costs. However, the specific calculation steps and the breakdown of costs between the beginning inventory and the work done during the period are not provided in the question. The correct answer is based on understanding the process costing system and applying the given costs per equivalent unit to the units transferred out, considering both the beginning inventory and the additional work done during the period. The correct total cost for the units completed and transferred out is $289,800, which includes the costs from the beginning inventory and the costs accumulated during the current period for both materials and conversion.