Taco Ranch uses a process cost system and the FIFO cost flow assumption. Production begins in the Crafting Department where materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. On November 1, the beginning work in process inventory consisted of 10,000 units, which were 60% complete and had a cost of $266,000, $140,000 of which were materials costs. During November, the following occurred: Materials added $315,000 Conversion costs incurred $97,200 Units completed and transferred out in November 55,000 Units in ending work in process November 30 (20% complete) 25,000 What are the costs assigned to the ending work in process inventory on November 30? O $118,750 $180,417 O $183,167 $121,500 $169,651