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Vitality Industries uses a weighted average process-costing system. All materials are added at the beginning of the process; conversion costs are incurred evenly throughout production. The company finished 40,000 units during the period and had 15,000 units in progress at year-end, the latter at the 40% stage of completion. Total material costs amounted to $220,000; conversion costs were $414,000. What is the ending WIP cost? Oa. $114,000 Ob. $195,000 Oc. $54,000 Od. $78,000