Weighty Steel Processes a Single Type of Steel All Materials Are Added at the Beginning of the Production

Weighty Steel processes a single type of steel.For the current period the following information is given: $$\begin{array} { | l | l | l | l | } \hline & \text { Units } & \text { Material Costs } & \text { Conversion Costs } \\\hline \text { Beginning Inventory } & 3,000 & \$ 4,500 & \$ 5,400 \\\hline \text { Started During the Current Period } & 20,000 & 32,000 & 78,200 \\\hline \text { Ending Inventory } & 2,500 & & \\\hline\end{array}$$ 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