ABC Company uses a weighted-average process costing system. The following data are available: -0- 40,000 26,000 Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (Complete as to materials, 1/4 complete as to labor and overhead) Cost of materials used Labor and overhead costs 14,000 $ 110,000 $103,250 Total cost of the 26,000 units finished is: Multiple Choice $158,800. O $103,200. $162,500. $140,000