Weighted Average Question: Each product must pass through the Assembly Department and the Testing Department. The Tock Clock Company manufactures a single type of clock on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Tock Clock Company uses weighted-average costing.

Data for the assembly department for June 2020 are:

Work in process, beginning inventory 250 units

Direct materials (100% complete)

Conversion costs (50% complete)

Units started during June 800 units

Work in process, ending inventory: 150 units

Direct materials (100% complete)

Conversion costs (75% complete)

Costs for June 202:

Work in process, beginning inventory:

Direct materials 90,000

Conversion costs 135,000

Direct materials costs added during June 500,000

Conversion costs added during June 500,000

What amount of direct materials costs is assigned to the ending Work-in-Process account for June?

$84,285

$141,776.25

$129,765

$118,425