In July, One of the Processing Departments at Okamura Corporation

In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $13,000 and ending work in process inventory of $18,000. During the month, the cost of units transferred out from the department was $148,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be:

A) $31,000
B) $119,000
C) $132,000
D) $166,000