Inspections for All (IFA) is a company that provides thorough home inspections for individuals looking into purchasing a home. IFA has two portions of the inspection process-outside inspection and inside inspection. The following data show the production and cost results for outside inspections for the month of July: Costs of direct materials (paper, ink, etc.) are immaterial for IFA. Hence, all production costs are conversion costs (labor and overhead). Using the weighted-average (W/A) method for process costing, compute for July the cost of outside inspections completed and transferred out to inside inspections, and compute the value of work-in-process inspections at the end of the month. Completed and transferred out: $100,106; Ending work-in-process inspections: $2,994 Completed and transferred out: $100,106; Ending work-in-process inspections: $3,742 Completed and transferred out: $94,688; Ending work-in-process inspections: $2,832 Completed and transferred out: $100,156; Ending work-in-process inspections: $2,944