Answer the following questions based on the following information: Units Materials Conversion $5,700 Work in process inventory, beginning10,000 Units started in process Units transferred out 90,000 84,000 Work in process inventory, ending Costs added during the month 8,000 $76,400 The beginning work in process inventory was 80% complete with respect to materials and 60% complete for Conversion. The ending work in process inventory was 75% complete with respect to materials and 50% complete with respect to conversion costs. 7) What is your recalculated cost of Ending Inventory? a. $8,300 b. $155,300 c. $14,000 d. $154,000