Question 7 1 pts For Company A's first year of operations, 160,000 total equivalent units of direct materials and 144,000 total equivalent units of conversion costs were calculated for Department 1. The department's ending inventory consisted of 40,000 physical units that were 100% complete with respect to direct materials and 60% complete with respect to conversion costs. During the year, $640,000 of direct material costs and $180,000 of conversion costs were added to production in Department 1. Determine the cost assigned to Department 1's ending inventory. $190,000 $205,000 $203,200 $210,000