22. Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process, so all units are 100% complete with respect to direct materials. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted-average costing. Physical units for the Assembly department are: Work in process, beginning inventory, 60% complete with respect to conversion costs Units started during June Units completed during June February Work in process, ending inventory, 70% complete with respect to conversion costs Costs for Assembly are: Work in process, beginning inventory: 320 units 1,020 units 1,190 units 1340 1340 150 units Direct materials $90,000 Conversion costs $139,000 Direct materials costs added during June Conversion costs added during June $601,000 $402,000 What amount of direct materials costs is assigned to the ending work in process account? (Round intermediary calculations to the nearest whole dollar.) a. $94,862 b. $54,966 $60,201 1190 +150-1340 d. $77,400