For the Assembly Department, unit materials cost is $4 and unit conversion cost is $8. All material costs are added at the beginning of the process and conversion costs are applied uniformly throughout the process. If there are 9900 units in ending work in process 65% complete as to conversion costs, the costs to be assigned to the ending inventory are

A.$77220.

B.$118800.

C.$91080.

D. $104940.