Cosby uses a weighted-average process-costing system. All materials are added at the beginning of the

process; conversion costs are incurred evenly throughout production. The company finished 40,000 units

during the period and had 15,000 units in progress at year-end, the latter at the 40% stage of completion.

Total material costs amounted to $220,000; conversion costs were $414,000.

61. The cost of the ending work in process is:

A. $54,000.

B. $78,000.

C. $114,000.

D. $195,000.

E. some other amount.

Need to see work please.