The Richmond Corporation uses the weighted$-$average method in its process costing system. The company's ending work in process inventory on August $31$ consisted of $18,000$ units in its final processing department. The units in the ending work in process inventory were $100\%$ complete with respect to materials and $60\%$ complete with respect to labor and overhead. If the cost per equivalent unit for August was $$2\mathrm{.}75$ for materials and $$4\mathrm{.}25$ for labor and overhead, the total cost assigned to the ending work in process inventory was:

A$)$ $$126,000$

B$)$ $$75,600$

C$)$ $$80,100$

D$)$ $$95,400$