Cutler Manufacturing uses the weighted$-$average method for inventory costing. At the end of the period, $22,000$ units were in the ending goods in process inventory and are $100\%$ complete for materials and $\frac{3}{4}$ complete for labor and overhead. The equivalent costs per unit are; materials, $$2\mathrm{.}65,$ labor, $$2\mathrm{.}15,$ and overhead, $$3\mathrm{.}20.$ Compute the cost that would be assigned to the ending goods in process inventory for the period.

$$146,575$

$$93,775$

$$87,725$

$$176,000$

$$132,000$