Jimmy Corporation uses the weighted-average method in its process costing system. The ending work in process inventory consists of 17,000 units. The ending work in process inventory is 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for the period is $4.10 for material and $2.10 for labor and overhead, what is the balance of the ending work in process inventory account would be: (Do not round Cost per equivalent unit)

$69,200

$105,400

$91,120

$82,620