The Neptune Corporation uses a process costing system and the weighted average method. The company started March with 2,300 units in work in process-Dept. A. During the month 4,000 units were started. At the end of the month there were 3,200 units in ending work in process-Dept. A inventory that were 30% complete. The beginning work in process balance was $120,270 and total manufacturing cost for the period was $304,000. Based on this information, the amount of cost transferred from work in process-Dept. A to work in process-Dept. B was:(Do not round intermediate calculations.)

• $127,281.
• $100,320.
• $271,667.
• $323,950.