Crane Company's Assembly Department has materials cost at $5 per unit and conversion cost at $8 per unit. There are 30400 units in ending work in process, all of which are 70% complete as to conversion costs. Materials are added at the beginning of the process. How much are total costs to be assigned to inventory? $170240. $152000. O $395200. $322240. Bramble's CVP income statement included sales of 3400 units, a selling price of $100, variable expenses of $60 per unit, and fixed expenses of $110000. Net income is O $26000. O $94000. O $136000. O $340000. 4