Stormrage Company uses the weighted average method in its process costing system. In the most recent accounting period, the cost of beginning work in process inventory was $$12,300,$ the cost of ending work in process inventory was $$17,600,$ costs added to production during the current period were $$147,000$ and the cost of units transferred out of work in process was $$141,700.$

Based on this information, what amount will Stormrage's Cost Reconciliation Report show as costs to be accounted for?

a$.$ $$141,700$

b$.$ $$154,000$

c$.$ $$159,300$

d$.$ $$164,600$