ITEMS 38 mRROUGH 40 are based on the following information. Kemer Manulacturing uses a process cost system to manufacture taptop computers. The following infor. mation summarizes operations relating to laptop computer model, HKJK20 doring the quarter ending March 31: Beginning work-in-process inventory was 50% compiele for direct materials and direct labor costs. Ending work-in-process inventory was 75% complete for direct materials and direct labor costs. 38. Direct labor. work-in-process inventory on January 1 was $25,000. Direct labor costs added during the quarter were $360,000. What is the total value of direct labor costs in ending work-in-process inventory using the weighted-average unit cost invontory valuation method? a. $91,500 b. $97,000 c. $105,000 d. $108,000 (RJ02, AR, \#11, amendod, 7076) 39. Direct material work-in-process inventory on January 1 was $50,000. Direct material costs added during the quarter were $720,000. What is the total value of material costs in ending work-in-process inventory using the weighted-average unit cost inventory valuation method? a. $183,000 b. $194,000 c. $210,000 d. $216,000 (R102; AR, \#12, 7077) 40. Direct material work-in-process inventory on January 1 was $50,000. Direct material costs added during the quarter were $720,000. What is the folal value of material costs in ending work-in-process inventory using the FIFO unit cost, inventory valuation method? a. $183,000 b. $194,000 c. $210,000 d. $216,000 (R/01, AR, \#15, 7000)