Richards Corporation uses the weighted$-$average method of process costing. The following information is available for October in its Fabricating department:

$\backslash$table$[[,,\backslash$table$[[$Direct materials$],[$Beginning work in$]],\backslash$table$[[$Conversion Percent$],[$Complete$]]],[$Units started and completed,$95,000,70\%,20\%$

Multiple Choice

$242,500$

$359,750$

$319,750$

$378,750$

$386,250$