The WISCO Company uses a weighted-average process costing system. The following data are available:

Beginning inventory		-0-
Units started in production		32,000
Units finished during the period		22,000
Units in process at the end of the period (Complete as to materials, 1/4 complete as to labor and overhead)		10,000
Cost of materials used	$	72,000
Labor and overhead costs	$	73,500

Total cost of the 22,000 units finished is:

Multiple Choice

• $115,500.

• $73,600.

• $106,880.

• $96,000.