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ConcordCompany's Assembly Department has materials cost at $1per unit and conversion cost at $4per unit. There are19300units in ending work in process, all of which

ConcordCompany's Assembly Department has materials cost at $1per unit and conversion cost at $4per unit. There are19300units in ending work in process, all of which are70%complet3 as to conversion costs and 100% complet3 as to materials. How much are total costs to be assigned to inventory?

a. $96500.

b. $54040.

c. $73340.

d. $67550.

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