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