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Inez Company has two departments, the Assembly Department and the Welding Department. After the Welding Department, costs are transferred to Finished Goods. At the end

Inez Company has two departments, the Assembly Department and the Welding Department. After the Welding Department, costs are transferred to Finished Goods. At the end of the month, the company has the following data from the production cost report of the Welding Department: Equivalent Units Transferred In Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs Completed and transferred out 6,500 Ending work-in-process 300 6,800 6,500 300 6,800 6,500 75 6,575 Total costs to account for Transferred In $22,700 Direct Materials Conversion Costs $32,800 $38,700 The company uses the weighted average method. What is the total cost of the units in ending work-in-process and the total cost of the units completed and transferred out, respectively? (Round intermediate calculations and final answers to the nearest cent.) A. $9,483.75 and $283,458.75 B. $3,463.50 and $90,736.50 C. $2,874.75 and $90,025.00 D. $2,889.75 and $91,325.00

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