Max Company's Assembly Department has materials cost of $3 per unit and conversion cost of $8 per unit. In addition, there are 20,000 units in ending work in process, all of which are 70% complete as to conversion costs. What are total costs to be assigned to ending work in process inventory within the Assembly Department, given that materials are added at the beginning of the process? Select one: O a. $112,000. b. $220,000. O C. $154,000. d. $172,000. O e. $108,000