The sewing process used by Sunland Inc. began the year with an inventory of $4000. Using the Weighted-Average method, the company calculated its equivalent units of production for this calendar year to be: Units Completed This Period Units in Ending Work-in-Progress (WIP) Inventory Direct Materials (DM) Conversion Costs (CC) 800 800 140 80 Sunland has calculated its cost per equivalent unit as follows: Direct Material $83 and Conversion Costs $43. How much cost should Sunland assign to the units completed and removed from WIP inventory in the current year using the Weighted-Average method? $104800 $84340 $100800 O $117451