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 20,400 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 $3.35 for materials and $4.85 for labor and overhead, the total cost assigned to the ending work in process inventory was: Multiple Choice $127,704 $100,368 $167,280 $107,916