Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Baylen Company manufactures hydraulic lifts on an assembly line.Its standard costing system utilizes two cost categories; direct materials and conversion costs.Each product must pass through the Assembly Department and the Finishing Department.Direct materials are added at the beginning of the production process.Conversion costs are allocated evenly throughout production.Data for the Assembly Department for October 2019 are:

-What is the balance in ending work-in-process inventory?

A) $100,000
B) $120,000
C) $160,000
D) $140,000
E) $260,000