Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Dustin Plastics, Inc., manufactures plastic moldings for car seats.Its costing system uses two cost categories, direct materials and conversion costs.Each product must pass through Department A and Department B.Direct materials are added at the beginning of production.Conversion costs are allocated evenly throughout production.Data for Department A for February 2018 are:
Costs for the Department A for February 2018 are:

-What is the total amount of the work-in-process ending inventory for Department A at the end of February?

A) $ 385,970
B) $619,900
C) $ 315,571
D) $ 276,157
E) $315,571