Shiffon Electronics manufactures music player. Its 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. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing. The following information is available for the month of March 2015 for the Assembly department. Work in process, beginning inventory 300 units Conversion costs (30% complete) Units started during April 800 units Work in process, ending inventory: 100 units Conversion costs (50% complete) h The cost details for the month of March are as follows: Work in process, beginning inventory Direct materials $345.000 Conversion costs $360,000 Direct materials costs added during April $700.000 Conversion costs added during April 1:1201000 Conversion costs (30% complete) Units started during April 800 units Work in process, ending inventory: 100 units Conversion costs (50% complete) The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials $345,000 Conversion costs $360,000 Direct materials costs added during April $700,000 Conversion costs added during April $1,120,000 What amount of direct materials cests is assigned to the ending Work-in-Process account for March? $95,000 $31.363 $75.075 $63.636