3.) Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: Labor and Overhead Units Percentage Complete Work in process, October 1 9,900 60% Units started 38,000 Completed and transferred 33,000 Work in process, October 31 14,900 10% Costs for October Transferred In Materials Labor and Overhead Work in process, October 1 $37,000 $17,800 $ 32,300 Added during the month $92,330 $121,110 $381,580 All materials are added at the beginning of the process. The total cost assigned to ending work in process inventory was: (Round your intermediate calculations to 2 decimal places.) A). $76,210 B). $83,440 C). $152,720 D). $101,320 Accounting