Jimmy Corporation uses the weighted-average method in its process costing system. The ending work in process inventory consists of 16,000 units. The ending work in process inventory is 100% complete with respect to materials and 50% complete with respect to labor and overhead. If the cost per equivalent unit for the period is $4.00 for material and $2.00 for labor and overhead, what is the balance of the ending work in process inventory account would be: (Do not round Cost per equivalent unit) *DETAIL PLEASE*

$96,000

$63,500

$80,000

$71,500