Kimbeth Manufacturing makes Dust Density Sensors (DDS), a safety device for the mining industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May: Units Beginning work in process inventory......... 16,500 Started into production during May........... 105,000 Completed during May............................ 97,000 Ending work in process inventory............. 24,500 The beginning work in process inventory was 70% complete with respect to materials and 25% complete with respect to conversion costs. The ending work in process inventory was 85% complete with respect to materials and 30% complete with respect to conversion costs. The costs were as follows: Materials Conversion Beginning work in process inventory.... $54,610 $35,610 Costs incurred during May.................. $468,500 $574,540 Using the FIFO method, the total cost of units in the ending work in process inventory is closest to? $133,938 $123,382 $144,281 $138,903 (((((((((show work please)))))))))))