Hendricks Company had the following departments data: Production and Manufacturing Costs Equivalent Units and Cost Information Cost & Completion % Units in beginning work in process 15,000 Units started into production 75,000 Units in ending work in process 10,000 Percent complete for conversion costs in ending work in 25% process Costs incurred: Direct materials Direct labor Overhead $90,000 $76,700 $104,800 Materials are added at the beginning of the process, meaning 100% of the materials are allocated to Ending Work in Process. How much of the cost is assigned to units in ending work in process? (Round unit costs to 2 decimal places and final answer to O decimal place.) O $32,000 $16,450 Units in beginning work in process Units started into production Units in ending work in process Percent complete for conversion costs in ending work in process Costs incurred: 15,000 75,000 10,000 25% Direct materials Direct labor Overhead $90,000 $76,700 $104,800 Materials are added at the beginning of the process, meaning 100% of the materials are allocated to Ending Work in Process. How much of the cost is assigned to units in ending work in process? (Round unit costs to 2 decimal places and final answer to O decimal place.) $32,000 O $16,450 Jy O $15,500 O $67.950 $271,500