You need to declare out as a byte array with a length equal to the lengths of ciphertext and mac added together, and then copy ciphertext over the beginning of out and mac over the end, using arraycopy.
byte[] concatenateByteArrays(byte[] a, byte[] b) {
byte[] result = new byte[a.length + b.length];
System.arraycopy(a, 0, result, 0, a.length);
System.arraycopy(b, 0, result, a.length, b.length);
return result;
}