ABC Corporation processes a single type of steel. For the current period the following information is given: Units - Beginning Inventory: 3,100 - Started During the Current Period: 20,400 - Ending Inventory: 3,400 Material Costs - Beginning Inventory: $14,800 - Started During the Current Period: $32,300 Conversion Costs - Beginning Inventory: $15,800 - Started During the Current Period: $78,700 All materials are added at the beginning of the production process. The beginning inventory was 50% complete as to conversion, while the ending inventory was 25% completed for conversion purposes. The Company uses the weightedaverage costing method. What is the total cost assigned to the units completed and transferred this period? $127,416 $132,669 $121,600 $130,951