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Sifon Eledtronics manutactures music player ts costing system uses two cost categories, direct materials and conversion costs Each product must pass through the Assembly Deparment, the Programming department, and the Testing Department Direct materals are added at the beginning of the production process. Convenion costs ane alocated evenly throughout production. Shifon Electronics uses weighted-average costing The folowing information is available tor the month of March 2017 tor the Assembly department Work in process, beginning invertory Conversion costs (30% complete) 330 units 880 units 150 units Units started durng March Work in process, ending inventory Convenion costs (5% complete) The cost details tor the month of March are as folows Wark in process, beginning inventory Drecd maeriais $347,000 OA S8343 OB. S43,017 OC .005 D. $130,000 Conversion costs (30% complete) nits started during March Vork in process, ending inventory: Conversion costs (559% complete) 880 units 150 units The cost details for the month of March are as follows: wWork in process, beginning inventory: Direct materials $347,000 Conversion costs $365,000 Direct materials costs added during March Conversion costs added during March $702,000 $1,121,000 What amount of direct materials costs is assigned to the ending Work - in - Process account for March? (Round ir O A. $93,438 B. $43,017 C. $87,025 D. $130,050 Click to select your answer Type here to search

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