Weighty Steel processes a single type of steel. For the current period the following information is given: Units Material Costs Conversion Costs Beginning Inventory 3,900 Started During the Current Period Ending Inventory 20,500 3,200 $4,700 32,800 $5,400 79,200 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 25% completed for conversion purposes. Weighty uses the weighted average 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.) OA. $114,268 OB. $103,785 OC. $122,100 OD. $107,340