In the month of April a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $60000 of materials costs and $45000 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April 10000 units were completed and transferred to the finished goods inventory and there were 2000 units that were 25% complete in the ending work in process inventory on April 30. During April manufacturing costs charged to the department were: Materials $1380000; Conversion costs $1530000. The cost assigned to the units in the ending work in process inventory on April 30 was

A) $360000.
B) $315000.
C) $240000.
D) $435000.

The cost assigned to the units in the ending work in process inventory includes both materials and conversion costs. Since materials are added at the beginning, all 2000 units in the ending inventory would have full materials cost. Conversion costs, however, are only 25% complete for these units. To calculate the total cost, we first determine the total costs added in April ($1380000 for materials + $1530000 for conversion = $2910000) and add the costs from the beginning inventory ($60000 for materials + $45000 for conversion = $105000). The total costs to account for are $3015000. Given that 10000 units were completed and transferred out, and considering the beginning inventory, the calculation for the ending inventory costs involves determining the cost per unit and then applying it to the ending inventory, factoring in the completion percentages for materials (100%) and conversion (25%). The correct calculation involves detailed steps to allocate these costs correctly, leading to the answer of $315000 for the ending work in process inventory.