Canadian Oil Company manufactures cooking oils. All direct materials are added at the beginning of the production process. The company currently uses the FIFO method. Data for the month of July is listed below. Production data: Beginning work-in-process Units started during the period Completed and transferred out 100,000 units 200,000 units 270,000 units Manufacturing cost: Beginning work-in-process Direct materials used $176,000 $244,000 What is the amount of direct materials assigned to ending work-in-process? 0 $21,050 O $36,600 O $42,000 O $63,000