Answer the Following Questions Using the Information Below:
Shiffon Electronics

Multiple Choice

Answer the following questions using the information below:
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 2015 for the Assembly department.
$\begin{array}{ll}\text { Work in process, beginning inventory } & 300 \text { units } \\\text { Conversion costs ( } 30 \% \text { complete) } & \\\text { Units started during April } & 800 \text { units } \\\text { Work in process, ending inventory: } & 100 \text { units }\\\text { Conversion costs ( } 50 \% \text { complete) }\\\\\text { The cost details for the month of March are as follows: }\\\text { Work in process, beginuing inventory: }\\\text { Direct materials } & \$ 345,000 \\\text { Conversion costs } & \$ 360,000 \\\text { Direct materials costs added during April } & \$ 700,000 \\\text { Conversion costs added during April } & \$ 1,120,000\end{array}$
-What amount of direct materials costs is assigned to the ending Work-in-Process account for March?

A) $31,363
B) $63,636
C) $75,075
D) $95,000