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Conrad Company's Assembly Department has materials cost at $5 per unit and conversion cost at $8 per unit. There are 20,000 units in ending work

Conrad Company's Assembly Department has materials cost at $5 per unit and conversion cost at $8 per unit. There are 20,000 units in ending work in process, all of which are 70% complete as to conversion costs. How much are total costs to be assigned to inventory?

a. $182,800

b. $112,000

c. $212,000

d. $260,000

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