Mannassass Company manufactures chairs. The following information was given for the company: units, beginning work in process units started 20,000 units completed units, ending work in process 5,000 cost of direct materials $440,000 cost of conversion $ 64,000 Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete. What cost is assigned to ending work in process? $110,000 $126,000 $130,000 $114.000 none of the above