please show work, I have unlimited guesses. I don't want to guess, I want to understand

Spring 2022 - ACC 433A - Intermediate Managerial Accounting Save Question 13, 18.3-9 > HW Score: 44%, 44 of 100 points O Points: 0 of 5 = Homework: Chapter 18 Homework Outose Concept manufactures small tables in its Processing Department Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle Before inspection, some units are spoiled due to undetectable materials defects. Inspection occurs when units are 55% converted Spoiled units generally constitute 5% of the good units. Data for December 2017 are as follows: WIP, beginning inventory 12/1/2017 22,900 units Direct materials (100% complete) Conversion costs (75% complete) Started during December 76,800 units Completed and transferred out 12/31/2017 72,000 units WIP, ending inventory 12/31/2017 19.000 units Direct materials (100% complete) Conversion costs (70% complete) Costs for December WIP, beginning Inventory Direct materials $156,000 Conversion costs 77,400 Direct materials added 232,400 Conversion costs added 293,000 What is the amount of direct materials and conversion costs assigned to ending work-in-process using the weighted average process costing method? (Round any cost per unit calculations to the nearest cent) OA. $40,484, $49,644 O B. $156,293, $12,620 OC. $74,860, $51,870 D. $74,100; $52,402 loo Clear all Check