2) Weighty Steel processes a single type of steel. For the current period the following information is given: Material Conversion Costs $5,400 78,200 Beginning Inventory Started During the Current Period Ending Inventory Units Costs 3,000 $4,500 20,000 32,000 2,500 All materials are added at the beginning of the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 30% completed for conversion purposes. Weighty uses the weighted-average costing method. What is the total cost assigned to the units completed and transferred this period? A) $107,010 B) $109,440 C) $113,160 D) $120,100