Heinz Bottling Company produces various glass and plastic containers and uses a process costing system. The following information relates to production in the Formulating Department during January for the company's 2-quart size glass jars: Beginning work in process inventory 4,500 units Beginning work in process inventory - direct materials $18,000 Beginking work in process inventory - conversion costs $14,000 Number of jars started in January 270,000 units Ending work in process inventory - 35% complete on conversion 2,000 units costs Direct materials added during January $78,075 Conversion costs added during January $40,700 Direct materials are added at the beginning of the Formulating process, and conversion costs are incurred uniformly throughout production How much is the total cost to account for during January? $118.775 $149,600 $320,000 $150.775