36.

Costs for June 2017: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June $94,000 $135,500 $602,500 $402,000 What amount of direct materials costs is assigned to the ending Work-in-Process account for June? (Round intermediary calculations to the nearest whole dollar.) A. $108,076 B. $77,389 C. $55,779 OD. $108,000