Frankenberger Company, which uses a weighted-average process-costing system, had 7,700 units in production at the end of the current period that were 70% complete. Material A is introduced at the beginning of the process; material B is introduced at the end of the process; and conversion cost is introduced evenly throughout manufacturing. Equivalent-unit production costs follow.

Material A: $16.00

Material B: $2.70

Conversion cost: $8.00

The cost of the company's ending work-in-process inventory is:

Multiple Choice

• $143,913.
• $166,320.
• $180,873.
• $205,590.
• None of the answers is correct.