Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data:

		Labor and Overhead
	Units	Percentage Complete
Work in process, October 1	8,500	40%
Units started	44,000
Completed and transferred	39,000
Work in process, October 31	13,500	10%

Costs for October	Transferred In	Materials	Labor and Overhead
Work in process, October 1	$43,000	$18,400	$ 32,900
Added during the month	$130,250	$165,350	$390,775

All materials are added at the beginning of the process.

The total cost assigned to ending work in process inventory was: (Round your intermediate calculations to 2 decimal places.)

	$105,975
	$91,800
	$86,250
	$157,375