Trine Corporation has a process costing system and during the period completed 60,000 units which were transferred to finished goods. At the end of the period they had 15,000 units still in work-in-process for which equivalent units for materials was 7,000 and for conversion was 9,000. If the cost per equivalent unit for materials was $6.00 and for conversion was $9.00, what is the total cost Trine would assign to ending work-in-process?

	a.	$1,023,000
	b.	$ 900,000
	c.	$ 123,000
	d.	$ 225,000