CMA 4-1. During December, Krause Chemical Company had the following selected data concerning the man- ufacture of Xyzine, an industrial cleaner. Production Flow Completed and transferred to the next department . . .. 100 Add: Ending work-in-process inventory . . . . . . . . . . . . . 10 Total units to account for . Less: Beginning work-in-process inventory . . . . . . . . . . 20 Units started during December . . . . . . . . . .. Physical Units (40% complete as to conversion) 110 (60% complete as to conversion) 90 All material is added at the beginning of processing in this department, and conversion costs are added uniformly during the process. The beginning work-in-process inventory had $120 of raw material and $180 of conversion costs incurred. Material added during December was $540 and conversion costs of $1,484 were incurred. Krause uses the weighted-average process-costing method. The total raw material costs in the ending work-in-process inventory for December is a. $120. b. $72. c. $60. d. $36