A company uses the weighted-average method for inventory costing. At the end of the period, 18,000 units were in the ending Work in Process inventory and are 100% complete for materials and 69% complete for conversion. The equivalent costs per unit are materials, $2.59, and conversion $2.25. Compute the cost that would be assigned to the ending Work in Process inventory for the period.

Multiple Choice

$100,478.

$74,565.

$67,760.

$114,930.

$145,620.