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. 27) The following information is available for the month of March 2017 for the Assembly department Work in process, beginning inventory 320 units Conversion costs (30% complete) Units started during March Work in process, ending inventory: 840 units 160 units Conversion costs (55% complete) The cost details for the month of March are as follows: Work in process, beginning inventory: 347,500 $364,000 $700,500 $1,124,000 Direct materials Conversion costs Direct materials costs added during March Conversion costs added during March What amount of direct materials costs is assigned to the ending Work-in-Process account for March? (Round intermediary calculations to the nearest whole dollar.) D) $96,621 C) $144,480 B) $47,931 A) $104,632 28) 28) Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost categorles, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production Data for Department A for February 2017 are: Work in process, beginning inventory,35% converted Units started during February Work in process, ending inventory 400 units 900 units 300 units 25% complete as to conversion costs 100% complete as to materials Costs for the Depariment A for February 2017 are: Work in process, beginning inventory: $606,000 $159,000 $4,009,000 $2,255,000 Direct materials Conversion costs Direct materials costs added during February Conversion costs added during February What were the equivalent units of direct materials and converslon costs, respectively, at the end of February? Assume Audrey uses the weighted-average process costing method. B) 900; 600 C) 1300: 1000 A) 1300: 1075 D) 1300 1300