The Richmond Corporation uses the weighted$-$average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August $31$ consisted of $20,800$ units. 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 $$3\mathrm{.}45$ for materials and $$4\mathrm{.}95$ for labor and overhead, the total cost assigned to the ending work in process inventory was:

Multiple Cholce

$$174,720$

$$112,944$

$$104,832$

$$133,536$