Read, Inc. instituted a new process in October 2012. During October, 24,000 units were started in Department A. Of the units started, 19,200 were transferred to Department B, and 4,800 remained in Work-in-Process at October 31, 2012. The Work-in-Process at October 31, 2012, was 100% complete as to material costs and 50% complete as to conversion costs. Material costs of $77,400 and conversion costs of $86,400 were charged to Department A in October. What were the total costs transferred to Department B assuming Department A uses weighted-average process costing?

	$142,200.
	$117,120.
	$163,800.
	$138,720.