Stangol Co. uses process costing to account for the production of highlighter pens. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Cost per equivalent unit has been calculated to be $8.80 for conversion costs and $7.1667 for materials. 12,000 units were worked on during the period. Ending inventory still in process was 4,000 units (100% complete for materials, 50% for conversion). The value of units completed and transferred out using the weighted average method would be closest to:

Stangal Co usas process costing to account for the production of highlighter pens Direct materials are added at the heginning of the process and conversion costs are incurred unlformly throughout the process Cost per equivalent nit has been calculated to be $8 80 for conversion costs and $71667 for matenals 12 00 units were worked on during the periodnding inventor sti in process was 4000 units (100% complete or materials 50% for conversion The value of units completed and transferred out using the weighted average method would be closest to O$152.000.00 $12773360 O $159,666.00 O $130,000.00