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 weighted-average costing Data for the Assembly Department for June 2017 are: 310 units Work in process, beginning inventory Direct materials (100% complete) Conversion costs (50% complete) Units started during June Work in process, ending inventory Direct materials (100% complete) 1040 units 160 units O A. $289.71 OB. $81,58824 O c. $404,000.00 OD. $46,709.60