During April, the equivalent units of direct materials added to the product that were worked on by Department A amounted to a total of 110,000 applied as follows: beginning inventory, 17,000 units; units started and completed in April, 80,000 units; and ending inventory, 13,000 units. Assume the cost of direct materials requisitioned by the department in April was $330,000. What is the amount of the materials cost that would to be assigned to the ending inventory? Note: Round intermediate calculations to 2 decimal places. O $66,224 $102,715 $39,000 $45,700

During April, the equivalent units of direct materials added to the product that were worked on by Department A amounted to a total of 110,000 applied as follows: beginning inventory, 17,000 units; units started and completed in April, 80,000 units; and ending inventory, 13,000 units. Assume the cost of direct materials requisitioned by the department in April was \\( \\$ 330,000 \\). What is the amount of the materials cost that would to be assigned to the ending inventory? Note: Round intermediate calculations to 2 decimal places. \\( \\$ 66,224 \\) \\( \\$ 102,715 \\) \\( \\$ 39,000 \\) \\( \\$ 45,700 \\)