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 process		25%
Costs incurred:
Direct materials		$90,000
Direct labor		$76,700
Overhead		$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 0 decimal place.)

Group of answer choices

$32,000

$15,500

$16,450

$67,950

$271,500