5.

The Townsend Tractor company manufactures small garden tractors on a highly automated assembly line. The costing system uses two cost categories, direct materials, and conversion costs. Townsend Tractor uses weighted-average costing.

Data for the Assembly Department for April 2019 are:

Work in process, beginning inventory - 300 units

Direct materials (80% complete)

Conversion costs (50% complete)

Units started during April - 1,400 units

Work in process, ending inventory - 250 units

Direct materials (60% complete)

Conversion costs (80% complete)

Costs for April:

Work in process beginning inventory

Direct materials - $230,000

Conversion costs - $220,000

Direct materials costs added during April - $700,000

Conversion costs added during April - $1,175,000

What is the amount of direct materials costs assigned to the ending Work in Process inventory for April?

		$170,955.00
		$102,498.00
		$87,187.50
		$145,312.50