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 19,400 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 $3.10 for materials and $4.60 for labor and overhead, the total cost assigned to the ending work in process inventory was:

Multiple Choice

• $95,836

• $113,684

• $149,380

• $89,628