The Lakeside Company Uses a Weighted-Average Process Costing System Total Cost of the 16,000 Units Finished Is:

A)

The Lakeside Company uses a weighted-average process costing system.The following data are available:
$$\begin{array} { | l | r | } \hline \text { Beginning inventory } & - 0 \\\hline \text { Units started in production } & 20,000 \\\hline \text { Units finished during the period } & 16,000 \\\hline \begin{array} { l } \text { Units in process at the end of the period } \\\text { (complete as to materials, } 1 / 4 \text { complete as to } \\\text { labor and overhead) }\end{array} & 4,000 \\\hline \text { Cost of materials used } & \$ 35,200 \\\hline \text { Labor and overhead costs } & \$ 37,400 \\\hline\end{array}$$
Total cost of the 16,000 units finished is:

A) $63,360.
B) $67,320.
C) $72,640.
D) $65,120.