Stangol Company uses process costing to account for the production of highlighter pens. All 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 $$9\mathrm{.}09$ for conversion costs and $$7\mathrm{.}0440$ for materials. During the period $15,900$ physical units were worked on$.$ Ending inventory still in process was $6,600$ units complete for materials, $50\%$ for conversion$).$ The value of ending WIP inventory using the weighted$-$average method would be:

Multiple Choice

$$ $$76,487\mathrm{.}40.$

$$160,000\mathrm{.}00.$

$$ $$94,087\mathrm{.}00.$

$$ $$62,153\mathrm{.}80.$