The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its' costing system uses two cost categories, direct materials, and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Townsend Tractor uses weighted average costing. Data for the Assembly Department for April are: Work in process, beginning inventory - 40 units Direct materials (100% complete) Conversion costs (40% complete) Units started during April - 1,200 units Work in process, ending inventor - 250 units Direct materials (100% complete) Conversion costs (80% complete) Costs for April: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June $ 230,000 $ 220,000 $ 700,000 $ 1,175,000 What amount of direct materials costs are assigned to the Townsend Company ending Work-in-Process account for April? A. $143,750.00 B. $116,250.00 C. $248,387.10 D. $250,000.00 E. $145,312.50