Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data:

		Labor and Overhead
	Units	Percentage Complete
Work in process, October 1	9,100	60%
Units started	30,000
Completed and transferred	25,000
Work in process, October 31	14,100	20%

Costs for October	Transferred In	Materials	Labor and Overhead
Work in process, October 1	$40,000	$17,000	$ 31,500
Added during the month	$77,300	$108,120	$191,060

All materials are added at the beginning of the process.

The total cost assigned to ending work in process inventory was: (Round your intermediate calculations to 2 decimal places.)

	$109,980
	$70,120
	$87,420
	$161,380