Jacobson Manufacturing Company makes a single product in a single process and uses weighted average process costing. All material is added at the start of the process. The following information is available for March production: Beginning: Work in Process (30% complete with respect to labor)12,000 units; Plus Units Started120,000; Total to account for--$132,000; Less Ending work in Process (70% complete with respect to labor)15,000; Units completed117,000. The following costs are available for March: Beginning Work in ProcessMaterial--$7,200; Conversion Cost--$1,332; Total Cost--$8,532. Current CostMaterial--$70,680; Conversion Cost47,118; Total Current Cost117,798 What is the sum of the dollar amount of the ending work in process inventory and the cost of goods transferred to finished goods (these are the total costs to account for in calculating the weighted average cost per unit)? a. $77,880 b. $48,450 c. $117,798 d. $126,330 NOTE: This question is NOT our property; we are only suggesting solution of this question.