Question 7 Shiffon Electronics manufactures music player. lts costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department Direct materials are added at the beginning of the production process allocated evenly throughout production. Shiftfon Electronics uses weighted-average cosing The following information is available for the month of March 2017 for the Assembly department Work in process, beginning inventory 340 units Conversion costs (25% complete) Units started during March Work in process, ending inventory 860 units 140 units Conversion costs (60% complete) The cost details for the month of March are as follows Work in process, beginning inventory $349,000 $360,000 Direct materials $703,500 Conversion costs added during March $1,130 000 What amount of conversion costs is assigned to the ending Work-in-Process account for March? Round intermediary dollar amounts to the nearest cent and unit amounts to the nearest whole unit ) The cost details for the month of March are as follows: Work in process, beginning inventory Direct materials $349,000 Conversion costs $360,000 Direct materials costs added during March $703,500 Conversion costs added during March $1,130,000 What amount of conversion costs is assigned to the ending Work-in-Process account (Round intermediary dollar amounts to the nearest cent and unit amounts to the nearest whole unit) for March? A $182,343 B, $122,792 C. $109,406 D. $270,629