JupiterX, Inc., manufactures conductor chips. All direct materials are added at the inception of the production process. During August, the accounting department noted that there was no beginning inventory. Direct materials of $306,000 were used in production during the month. Work-in-process records revealed that 18,000 card units were started in August, 7,500 card units were complete, and 3,800 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. What is the direct material cost assigned to good units completed? O $192.100 $127,500 $64,600 $108,200 Haxagonia Inc. is a chip manufacturing company. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through Department Alpha and Department Omega. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production, Data for Omega Department for April 2019 are: Work in process, beginning inventory, 35% converted units 1,200 Units started during April 2.000 units Work in process, ending inventory 800 units $200,000 Costs for Omega Department for April 2019 are: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during April Conversion costs added during April $204,000 $428,000 $141.000 How many units were completed and transferred out of the Omega Department during April? 0 2,400 units 0 2.000 units 760 units 2.000 units