Yellowstone Inc. processes a single type of steel. For the current period the following information is given: WIP Beginning Inventory Started During the Current Period WIP Ending Inventory Units 2,000 23,000 4,000 Direct Material: Costs Conversion Costs $5,000 $6,000 4 All Direct Materials are added at the beginning of the production process and conversion costs are added evenly throughout the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 30% completed for conversion purposes. During the current period, the company incurred $38,000 of Direct Material Costs and $95,000 of Conversion Costs The company uses the weighted-average costing method. What is the total cost assigned to finished goods inventory? (If necessary, round final answer to the nearest whole number)