Adam Plastics, Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for February 2012 are: Work in process, beginning inventory, 200 units. Units started during February 600 units Work in process, ending inventory, 100 units 30% complete as to conversion costs 1001 complete as to materials Costs: Work in process, beginning inventory: Direct materials $200,000 Conversion costs $200,000 Direct materials costs added during February $2,000,000 Conversion costs added during February $2,500,000 What is the cost assigned to Ending WIP (Ending Inventory) in Pebruary? O $393, 162.50 O $385,958.90 None of the above $4,900,000