In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $29,000 and ending work in process inventory of $34,000. During the month, the cost of units transferred out from the department was $164,000. 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

$63,000

$198,000

$135,000

$148,000