Acme Company uses process costing. During the current month, the first processing department's ending work in process inventory includes 19,200 units that are 100% complete with respect to direct materials and 60% complete with respect to conversion costs. If the cost per equivalent unit for the month is $3.05 for direct materials and $4.55 for conversion costs, what is the total cost of ending work in process inventory? $145,920 $87,552 O $93,504 O $110,976