Department A had no beginning inventory. The department added direct materials of $120,000 and conversion costs of $176,000 during the period. Materials are added at the beginning of the process and conversion costs are added evenly throughout the process. During the period 40,000 units were completed and at the end of the period 40,000 units remained which were 10% complete. What is the balance in the ending work-in-process inventory account? Answer $220,000 $76,000 $136,000 $22,000