In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $27,000 and ending work in process inventory of $32,000. During the month, the cost of units transferred out from the department was $162,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be: Multiple Choice $133,000 $59,000 $194,000 $146,000