Togo company uses process costing to account for the production of picture frames. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to 14,400 units for material and 12,000 units for conversion costs. Beginning inventory consisted of $22,000 in materials and $24000 in conversion costs. April costs were $80000 for materials and $84000 for conversion costs. Ending inventory still in process was 4800 units (100% complete for materials, 50% for conversion). The value of ending WIP inventory using the weighted average method would be closet to:

a) 55599.84

b) 41266.60

c) 139000.00

d) 73199.40