The following data were taken from the accounting records of the Mixing Department of Kappa Corporation which uses the weighted-average method in its process costing system: Beginning work in process inventory: Cost $ 19,000 Units 30,000 units Percent completion with respect to materials 100 % Percent completion with respect to conversion 60 % Units completed and transferred out 82,000 units Cost per equivalent unit: Material $ 1.50 Conversion $ 0.75 The cost of units transferred out was: Multiple Choice $167,500 $145,000 $184,500 $149,500