The Gasson Company uses the weighted-average method In Its process costing system. The company's ending work In process Inventory consists of 15, 000 units. The ending work in process inventory is 100% complete with respect to materials and 70% complete with respect to labor end overhead. If the costs per equivalent unit for the period $3.10 for the materials and $2.20 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) $69, 600 $61, 100 $46, 000 $79, 500