Given the following information, assuming all materials are added at the beginning of the process, calculate the total cost to be assigned to ending work in process for the period. Direct Material Conversion Total Cost per equivalent unit $3.00 $2.50 Units completed and transferred out 48,000 Units in work in process, ending, 70% complete 20,000 Multiple choice question. $95,000 $359,000 $144,000 $264,000