Oster Manufacturing uses a weighted-average process costing system and has the following costs and activity during October: All materials are introduced at the start of the manufacturing process, and conversion cost is incurred uniformly throughout production. Conversations with plant personnel reveal that, on average, month-end in-process inventory is 25% complete. Assuming no spoilage, how should Oster's October manufacturing cost be assigned? Production Completed =$1,155,000, Work-in-Process =$235,000. Production Completed =$1,095,000, Work-in-Process =$222,500. Production Completed =$1,283,077, Work-in-Process =$106,923. Production Completed =$1,042,500, Work-in-Process =$347,500