MegaRock produces quick setting concrete mix. Production of 207,840 tons was started in April, 195,440 tons were completed. Material costs were $3,152,640 for the month while conversion costs were $594,200. There was no beginning work-in-process; the ending work-in-process was 70% complete. What is the cost of the product that remains in work-in-process? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $708,100. $159,365. $156,974. $224,240.