Weighty Steel processes a single type of steel. For the current period the following information is given: Units Material Costs Conversion Costs Beginning Inventory 3,000 $4,500 Started During the Current Period 20,000 32,000 Ending Inventory 2,500 $5,400 78,200 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 30% 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? A) $107,010 B) $109,440 C) $113,160 D) $120,100