On March 31, Ivanhoe Company recorded the following information in the Assembly Department's Work in Process account: Beginning balance (60% complete) Started into production Completed and transferred to Packaging Ending balance (90% complete) Units 15000 80000 91000 4000 Cost $63000 230350 Assume that the unfinished units in ending inventory are 90% complete for both materials and conversion. What is the total cost assigned to ending Work in Process? O $12400 O $10872 O $11160 O $14200