Delta Company Physical Units Equivalent Units Materials Conversion Costs 100% 40.00% Physical Flow Percentage Completion - Ending Inventory Opening work in process Started this period Units to account for Completed and transferred out Ending work in process Units accounted for Work done this period 50,000 100,000 150,000 120,000 30,000 150,000 120,000 30,000 120,000 12 000 150,000 132,000 Materials Costs in opening inventory Costs incurred this period Costs incurred to date Total Production Costs $3,020,000 11,395,000 $14,415,000 3,000,000 11,250,000 $14,250,000 Conversion Costs 20,000 145,000 $165,000 Which of the following is the amount of conversion cost that will be assigned to ending work in process? $12,500 $15,000 $37,500 None of the above