gan Clay Products manufactures clay molded pottery on an assembly line. ts standar costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Molding Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production assembly line. Its standard Data for the Assembly Department for August 2015 are: Work in process, beginning inventory 1,200 units Direct materials (100% complete) Conversion costs (40% complete) Units started during August 675 units Work in process, ending inventory 450 units Direct materials (100% complete) Conversion costs (60% complete) Costs for August: Standard costs for Assembly: Direct materials Conversion costs $15 per unit $27.50 per unit Work in process, beginning inventory $11,000 $8,250 Direct materials Conversion costs the balance in ending work-in-process inventory? 69) What is A) $25,500 B) $19,250 C) $15,600 D) $14,175 osts that result from theft of inventory are