For the Assembly Department, Unit Materials Cost Is $8 and Unit

For the Assembly Department, unit materials cost is $8 and unit conversion cost is $12.If there are 10,000 units in ending work in process 75% complete as to conversion costs, the costs to be assigned to the inventory are

A) $200,000.
B) $170,000.
C) $150,000.
D) $180,000.