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. Chiffon Electronics uses weighted-average costing.

 

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                                                860 units

Work in process, ending inventory:                                 140 units

        Conversion costs (60% complete)

 

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 for March?

(Round intermediary dollar amounts to the nearest cent and unit amounts to the nearest whole unit.)

A.$182,343

B.$122,792

C.$109,406

D.$270,629