Question 19 0.5 pts Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $315,000 were used during the month. Work-in-process records revealed that 9,000 dard units were started in January, 8,100 card units were complete, and 7.400 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete, What is the amount allocated to the work-in-process ending inventory? (Round any cost per unit calculations to the nearest cent.) $24,500 $20,000 $19,200 $17,800