Sunset Inc. Plastics Company uses process costing and provided the following information for 2020: Units Percent Complete Percent Complete Direct Materials Conversion Casts Work-in-process at January 1 20,000 40% 60% Units started during year 218,000 Work-in-process at December 31 40,000 70% 40% The cost of the beginning work-in-process included $110,750 for direct materials used and $85,350 for direct labor. Production costs during the year were $793,250 for direct materials and $143,935 for direct labor. The company applies manufacturing overhead using direct labor costs. The manufacturing overhead rate for all years is 40% of direct labor. The cost that remains in ending work-in-process inventory is: Multiple Choice $ 95,880 $ 129,425 $ 113,200 O O O O $ 136.000