LI y . u beginning of the process in the Printing Department. Conversion costs are applied uniformly throughout the process. The weighted - average method of process costin is used. Data for the Printing Department for the month of June follow: Work - In - Process Inventory, June 1: Units Direct materials (100% complete) Conversion costs (30% complete) 15,000 $35,000 $8,400 65,000 Units started in June Units completed in June Work - In - Process Inventory, June 30 62,000 18,000 $285,000 Direct materials added in June Conurinn canto added in luna O A. $127,260 B. $122,175 OC. $111,996 OD. $104,400 VVOINTIVESS MIVELY, JUICI. Units Direct materials (100% complete) Conversion costs (30% complete) 15,000 $35,000 $8,400 Units started in June 65,000 Units completed in June 62,000 Work - In-Process Inventory, June 30 18,000 Direct materials added in June $285,000 Conversion costs added in June $210,000 With regard to the Work - In - Process Inventory on June 30, materials are 100 percent complete and conversion costs are 60 percent complete. The total cost of the ending Work - In - Process Inventory is O A. $127,260 OB. $122,175 OC. $111,996 OD. $104,400