The Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 18,400 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $2.85 for materials and $4.35 for labor and overhead, the total cost assigned to the ending work in process inventory was: Multiple Choice $132,480 $79,488 $84,456 $100,464