Craft Concept manufactures small tables in its Processing Department. Direct Materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs when units are 50 percent converted. Spoiled units generally constitute 5 percent of the good units. Data for December 20x1 are as follows:

WIP, Beginning inventory 12/1/20x1	10,000 units
Direct materials: 100% complete
Conversion costs: 75% complete
Started during December	40,000 units
Completed and Transferred Out 12/31/20x1	38,400 units
WIP, Ending inventory 12/31/20x1	8,000 units
Direct materials: 100% complete
Conversion costs: 65% complete
Costs for December:
WIP, Beginning Inventory:
Direct materials	$ 50,000
Conversion costs	30,000
Direct materials added	100,000
Conversion costs added	140,000

QUESTION: What are the amounts of direct materials and conversion costs assigned to ending work in process using the weighted-average process costing method?

	A)	$18,720; $24,000
	B)	$33,650; $14,140
	C)	$24,000; $19,470
	D)	$22,900; $18,240
	E)	$28,560; $14,160