(5 points) Weighty Steel processes a single type of steel. For the current period the following information is given: Units 3,000 20,000 2,500 Beginning Inventory Started in the Current Period Ending Inventory Conversion Costs $5,400 $78,200 Material Costs $4,500 $32,000 All materials are when the conversion process is 40% complete. The beginning inventory was 50% 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 out this period? a $104,960 b. $110,700 C. $114,595 d. $119,395 e. $112,545 f. $114,390 g. None of the above