A company uses the weighted-average method for inventory costing. At the end of the period, 25,000 units were in the ending Work in Process inventory and are 100% complete for materials and 78% complete for conversion. The equivalent costs per unit are materials, $2.68, and conversion $2.26. Compute the cost that would be assigned to the ending Work in Process inventory for the period.

$111,070.

$206,250.

$108,065.

$175,615.

$160,875.