Rathburn, Incorporated is a service firm that uses process costing. The firm worked on a total of 1,200 cases this month, 900 of which were completed during the period. The remaining cases were 45% complete. The firm incurred $274,650 in direct labor and overhead costs during the period, and had $4,800 in direct labor and overhead costs in beginning inventory. Using the weighted-average method, what was the total cost of cases still in process at the end of the period?

Multiple Choice

$371,700

$37,170

$243,000

$36,450