21. Base Toys' Assembly Depar 15 Toys Assembly Department has materials cost at $4 per unit and conversion cost o per unit. There are 30,000 units in ending work in process, all of which are 70% complete as to conversion costs. Materials are added at the beginning of the process. How much are total costs to be assigned to work in process inventory? A) $288.000. B) $360,000. C) $253,200. D) $168,000