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 20,800 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 $3.45 for materials and $4.95 for labor and overhead, the total cost assigned to the ending work in process inventory was:

Multiple Choice

$174,720

$104,832

$112,944

$133,536