Ex Company produces a single product. Material A is added at the start of the production process and packaging material B is added at the end of the process. Conversion costs are incurred uniformly throughout the process. Production data for 2007 was as follows: Answer the following 2 questions using the information below: The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Townsend Tractor uses weighted-average costing. What amount of direct materials costs are assigned to the ending Work-in Process account for April? A) $248.387 B) $250,000 C) $143.750 D) $125.000 E) None of the above