Edwards manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs when units are $60\%$ converted. Normal spoilage, if any, generally constitute $4\%$ of the good units $-$ units that successfully passed the inspection in current month. Company use FIFO method.

Data for May $2021$ are as follows:

WIP, beginning inventory $5/1/202124,200$ units

Direct materials $(100\%$ complete$)$

Conversion costs $(75\%$ complete$)$

Started during December

Completed and transferred out $5/31/2021$

$83,600$ units

WIP, ending inventory $5/31/202179,200$ units

Direct materials $(100\%$ complete$)$

$19,800$ units

Conversion costs $(65\%$ complete$)$

Costs for December:

WIP, beginning Inventory:

$\backslash$table$[[$Direct materials,$$165,000$

Need assistance towards getting one of the following answers