Presented is selected information from Macro Group cost of production report: Cost per equivalent unit in process Units completed Total costs in process Equivalent units of materials in ending inventory 7,000 Cost per equivalent unit of materials $15 45,000 $765,000 $10 The ending inventory of work-in-process is complete as to materials. The cost of conversion in the ending inventory is: Select one: A. $90,000 B. $70,000x O C. $20,000 O D. $38,000