Beseri Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for the month of May. Units Beginning work-in-process inventory, May 1 16,000 Started in production during May 100,000 Completed production during May 92,000 Ending work-in-process inventory, May 31 24,000 The beginning inventory was 60 percent complete for materials and 20 percent complete for conversion costs. The ending inventory was 90 percent complete for materials and 40 percent complete for conversion costs. Costs pertaining to the month of May area as follows: Beginning inventory costs are: materials, RM54,560; conversion cost RM35,560. Costs incurred during May are: materials used, RM468,000; conversion cost RM574,040, Refer to figure above. Using the weighted average method, the total cost of the units in the ending work-in- process inventory at May 31 is: a. RM 153,960,00 b. RM155,328,00 C.RM154,800.00 d. RM156,960.00