4. Keystone Snow Boards Manufacturing Company produces entry-level snowboards and uses process costing. In the Cutting Department, all materials are added at the start of the process. The following information on units is available for September production for the Cutting Department: Beginning Work in Process, 30% complete for conversion 14,000 costs Units started 125,000 Ending Work in Process, 60% complete for conversion costs 15,000 Units completed 124,000 The following costs are available for September: Material Conversion Cost Total Cost Beginning Work in Process $ 8,200 $ 1,350 $ 9,550 Current cost 70.600 47.120 117.720 Total cost $78.800 $48.470 $127.270 What is the dollar amount of the total costs to account during September in the Cutting Department? A) S127,270 B) $117,720 C) $48,470 D) $78,800