In July, one of the processing departments at Okamura Corporation had beginning work in process Inventory of $21,000 and ending work in process inventory of $26.000. During the month the cost of units transferred out from the department was $156.000. 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 $47.000 O $127.000 $140,000 $182,000