Weighty Steel processes a single type of steel. For the current period the following information is given:

	Units	Material Costs	Conversion Costs
Beginning Inventory	3,200	$4,600	$5,900
Started During the Current Period	20,600	32,500	79,100
Ending Inventory	3,400

All materials are added at the beginning of the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 30% completed for conversion purposes. Weighty uses the weightedaverage costing method.

What is the total cost assigned to the units completed and transferred this period? (Round intermediary dollar amounts to the nearest cent and total costs to the nearest whole dollar.)

(given choices)

A. $107,000

B. $109,890

C. $112,812

D. $122,100