Guthrie Corporation the Following Information Is Available for Guthrie Corporation

Guthrie Corporation The following information is available for Guthrie Corporation for the current year:
All materials are added at the start of production.
Refer to Guthrie Corporation. Assume that the cost per EUP for material and conversion are $1.75 and $4.55, respectively. What is the cost assigned to ending Work in Process?

A) $100,800
B) $87,430
C) $103,180
D) $71,680