Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product 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. Timekeeper Inc. uses

weightedaverage

costing.

Data for the Assembly Department for June 2020 are:
Work in process, beginning inventory	310 units
Direct materials (100% complete)
Conversion costs (60% complete)
Units started in June	950 units
Work in process, ending inventory:	160 units
Direct materials (100% complete)
Conversion costs (70% complete)
Costs for June 2020:
Work in process, beginning inventory:
Direct materials	94000
Conversion costs	138500
Direct materials costs added during June	600000
Conversion costs added during June	400500

What amount of direct materials costs is assigned to the ending

WorkinProcess

account for June? (Round intermediary calculations to the nearest whole dollar.)

Question content area bottom

Part 1

A.$ 61, 203

B.$ 88, 160

C.$ 96, 733

D.$ 63, 110