The Townsend Tractor company manufactures small garden tractors on a highly automated assembly line. The costing system uses two cost categories, direct materials, and conversion costs. Townsend Tractor uses weighted average costing. - Data for the Assembly Department for April 2019 are: Work in process, beginning inventory - 300 units Direct materials (80% complete) Conversion costs (50% complete) Units started during April - 1,400 units Work in process, ending inventory - 250 units Direct materials (60% complete) Conversion costs (80% complete) Costs for April: Work in process beginning inventory Direct materials - $230,000 Conversion costs - $220,000 Direct materials costs added during April - $700,000 Conversion costs added during April - $1,175,000 What is the amount of direct materials costs assigned to the ending Work in Process inventory for April? $87,187.50 $145,312.50 $102,498.00 $170,955.00