Acompany uses process costing to assign product costs. available inventory information for a period is as follows: inventory material conversion (in units) cost costbeginning 0 started during the period 15,000 $75,000 $55,500 transferred out 13,500 end of period 1,500 the ending inventory was 25% complete as to the conversion cost. 100% of direct material was added at the beginning of the process. what was the total cost transferred out?