Jimmy Corporation uses the weighted-average method in its process costing system. The ending work in process inventory consists of 21,000 units. The ending work in process inventory is 100% complete with respect to materials and 80% complete with respect to labor and overhead. If the cost per equivalent unit for the period is $3.00 for material and $2.10 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)

1.$107,100

2.$89,780

3.$62,500

4.$98,280