The Gasson Company uses the weighted-average method in its process costing system. The company's ending work in process inventory consists of 19,000 units, The ending work in process inventory is 100% complete with respect to materials and 80% complete with respect to labor and overhead. If the costs per equivalent unit for the period $3.80 for the materials and $1.50 for labor and overhead, whatis the balance of the ending work in process inventory account would be: (Do not round Cost per equivalent unit)

$86,500

$100,700

$95,000

$71,700