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 be 15,000 units for materials and 12,500 units for conversion costs. Beginning inventory consisted of $24,000 in materials and $28,000 in conversion costs. April costs were $82,000 for materials and $85,000 for conversion costs. Ending inventory still in process was 5,000 units (100% complete for materials, 50% forconversion). The value of ending WIP inventory using the weighted-average method would be closest to:

Note: Round your intermediate calculations to four decimal places.

Multiple Choice

$142,000.00.

$75,533.10.

$43,600.30.

$57,933.50.