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Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows (Click the icon to view the data.) The cost of ending work in process would be closest to OA. $159,200 $356,400 $294,600 $142,560 O B. Data Table C. OD, WIP, April Transferred-in costs in WIP, April 1 Direct materials (100%) in WIP April 1 Conversion costs (60%) in WIP, April 1 Units transferred - in Transferred-in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 40% for conversion costs) 13,000 units $79,940 $24,420 $27,400 51,000 $550,900 44,000 $155,500 $240,250 20,000 units Print Done