I missed this question on the last test and I think I used the wrong formula. This is review.

During July, the equivalent units of direct materials added to the product worked on by Department A amounted to a total of 90,000 applied as follows: beginning inventory, 17,000 units; units started and completed in July, 64,000 units; and ending inventory, 9,000 units. Assuming that the cost of direct materials requisitioned by the department in July was $230,000; the amount of the materials cost to be assigned to the ending inventory would be: (Do not round intermediate calculations.)

Wrong answer I choose, $ 43,444.