MegaRock Produces Quick Setting Concrete Mix

Multiple Choice

MegaRock produces quick setting concrete mix. Production of 200,000 tons was started in April, 190,000 tons were completed. Material costs were $3,152,000 for the month while conversion costs were $591,000. There was no beginning work-in-process; the ending work-in-process was 70% complete.
-What is the material cost of the product that remains in work-in-process?

A) $315,200.
B) $157,600.
C) $112,000.
D) $160,000.