A company has $7,000$ units in ending inventory that are $80\%$ complete as to materials and $50\%$ complete as to conversion costs. Total costs to be accounted for equals $$159,600$ for materials and $$265,350$ for conversion. Total equivalent units equal $45,600$ for materials and $43,500$ for conversion costs. Calculate the cost of ending work in process under the weighted average method.

Multiple choice question.

$$53,760$

$$67,200$

$$33,600$

$$40,950$