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 and 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 $46,000 $61,100 $79,500