Stangol Company uses process costing to account for the production of highlighter pens. All direct materiais are added at the beginning of the process, and conversion costs are incurted uniformly throughout the process. Cost per equivalent unit has been calculated to be $8.83 for conversion costs and $7.1545 for materials. During the period, 12,300 physical units were worked on. Ending inventory still in process was 4,200 units (100\% complete for materials, 50% for conversion). The value of units completed and transferred out using the weighted-average method would be: Multiple Choice $129.474.45: 5132000.00