Forest Company, which uses a weighted-average process-costing system, had 7,000 units in production at the end of the current period that were 60% complete. Material A is introduced at the beginning of the process; material B is introduced at the end of the process; and conversion cost is introduced evenly throughout manufacturing. Equivalent-unit production costs follow.Material A: $12.50Material B: $2.00Conversion cost: $6.60The cost of the company's ending work-in-process inventory is:A. $88,620.B. $115,220.C. $123,620.D. $147,700.E. some other amount.