Keystone Snow Boards Manufacturing Company Produces Entry-Level Snowboards and Uses

Keystone Snow Boards Manufacturing Company produces entry-level snowboards and uses process costing.In the Cutting Department, all materials are added at the start of the process.The following information on units is available for September production for the Cutting Department: $\begin{array}{lr}\text { Beginning Work in Process, } 30 \% \text { complete for conversion costs }&14,000\\\text { Units started } & 125,000 \\\text { Ending Work in Process, 60\% complete for conversion costs } & 15,000 \\\text { Units completed } & 124,000\end{array}$
$\text { The following costs are available for September: }$

$\begin{array}{lrrr}&\text { Material }&\text { Conversion Cost }&\text { Total Cost }\\\text { Beginning Work in Process } &\$ 8,200 & \$ 1,350 & \$ 9,550 \\\text { Current cost } & 70,600 & 47,120 & 117,720\\\text { Total cost }&\$78,800&\$48,470&\$127,270\end{array}$ What is the dollar amount of the total costs to account during September in the Cutting Department?

A) $127,270
B) $117,720
C) $48,470
D) $78,800