In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $15,000 and ending work in process inventory of $20,000. During the month, the cost of units transferred out from the department was $150,000. 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

$121,000

$35,000

$134,000

$170,000