A company uses the weighted average method in its processing costing system and a normal costing system in the application of manufacturing overhead...

On July 31st, $1,300 of direct materials and $2,400 of conversion costs were assigned to units in ending inventory. During August, $47,000 of direct materials were requisitioned for production and $215,000 of direct labor costs were incurred. Direct laborers are paid a rate of $10 per direct labor hour.The costs assigned to units in Ending Inventory on August 31st were: (round all calculations to the nearest penny)

$2,899.20

$2,737.20

$5,961.00

$3,873.60