Purify Company decided to analyze certain costs for December of the current year. Units started into production equaled 28,000 and ending work in process equaled 4,000. With no beginning work in process inventory, how much is the total conversion cost assigned to units transferred out if ending work in process was 40% complete and total conversion costs equaled $140,000? 00 $153,125 $120,000 $131.250 $140,000 $384,375