Shiffon Electronics Manufactures Music Player

Multiple Choice

Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.
The following information is available for the month of March 2017 for the Assembly department.

What amount of direct materials costs is assigned to the ending Work-in-Process account for March?
(Round intermediary calculations to the nearest whole dollar.)

A) $47,931
B) $96,621
C) $104,632
D) $144,480