Materials costs of $485000 and conversion costs of $230950 were charged to a processing department in the month of September. Materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process, 97000 units were started into production in September, and there were 7700 units in ending Work in Process that were 40% complete at the end of September. What was the total amount of manufacturing costs assigned to the 7700 units in the ending Work in Process if the weighted-average method is used? $38500 O $34650 O $23100 O $46200