d$.$ Novera, Limited reported the following physical units in work$-$in$-$process inventory for July in Department N:

Work$-$in$-$process, July $1(5\%$ complete$)$

$68,000$

$55,000$

Work$-in-$process, July $31(90\%$ complete$)$

Multiple Choice

Materials $361,000$; Conversion $407,100$

Materials $306,000$; Conversion $352,100$

Materials $293,000$; Conversion $352,100$

Materials $306,000$; Conversion $290,900$

None of the options are correct