Work-in-process inventory, January 1, 2019 28,000 Work-in-process inventory, December 31, 2019 21,000 Conversion costs during the year 235,000 If direct materials used during the year were $135,000, what was Select one: O a. 377,000 O b. 142.000 O c. 242,000 O d. 370,000 Work-in-process inventory, January 1, 2019 28,000 Work-in-process inventory, December 31, 2019 21,000 Conversion costs during the year 235,000 If direct materials used during the year were $135,000, what was Select one: O a. 377,000 O b. 142.000 O c. 242,000 O d. 370,000