Cloud Nine International uses a process costing system. Assume that direct materials are added at the beginning of the period and that direct labor and overhead are added continuously throughout the process. The company uses the average costing method. The following data are available for one of its accounting periods: Units Beginning work in process 26,000 (70 percent complete for conversion costs) Units started Units transferred out Ending work in process 180,000 191,000 15,000 (60 percent complete for conversion costs) Assume that you have calculated a direct materials cost per unit of $5 and a conversion cost per unit of $8. Under this assumption, the ending balance for Work in Process Inventory of Cloud Nine International would be $147,000. b. $165,000. c. $123,000. d. $195,000. a.