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TB MC Qu. 5-35 (Algo) The Richmond Corporation uses the weighted-average... The Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 19,000 units, The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $3.00 for materials and $4.50 for labor and overhead, the total cost assigned to the ending work in process inventory was: Multiple Choice $85,500 $108,300 $91,200 $142,500