Crumbaugh has two production departments, Cutting and Assembly. Below is data related to the current period materials and conversion costs in the Work-in-Process Cutting department. Materials Costs of beginning Work-in-Process-Cutting Costs from current period $ 39,456 $167,140 Conversion $ 23,048 $244,952 During the period, 50,000 units were transferred out to the Assembly Department and 6,000 partially complete units remain in ending work-in process. Using the weighted average method, Crumbugh computes the following equivalent units: Materials Conversion Units transferred out to assembly 50,000 50,000 Units in ending work in process 4,800 3,600 Compute total costs (materials and conversion) assigned to ending work in process (rounded to nearest dollar). A. 531,092 B. 545,720 C. 552,620 D. 536,096