102. The following amounts were selected from the production report of Chandon Corporation:

Actual units in production Equivalent units (materials) Equivalent units (conversion) Cost per equivalent unit (materials) Cost per equivalent unit (conversion)

42,000 42,000 39,000 $1.10 $0.90

Chandon uses the weighted average method in preparing its production reports. Chandon's total production cost to be accounted for must have been A. $89,100 B. $84,000 C. $81,300

D. $72,900