Reynold's Dock Company manufactures boat docks on an assembly line. Its standard costing system utilizes two cost categories; direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Data for the Assembly Department for October 20x1 are:

Work in process, beginning inventory:	70 units
Direct materials (100% complete)
Conversion costs (25% complete)
Units started during October	40 units
Work in process, ending inventory:	10 units
Direct materials (100% complete)
Conversion costs (50% complete)
Standard Costs for Assembly:
Direct materials	$4,000 per unit
Conversion costs	$ 16,000 per unit
Work in process, beginning inventory:
Direct materials	$140,000
Conversion costs	$260,000

QUESTION: What is the balance in ending work-in-process inventory?

	A)	$170,000
	B)	$155,000
	C)	$82,000
	D)	$120,000
	E)	$174,000