Road Warriors Company Manufactures Tape Dispensers $\begin{array}{ll}\text { Units started and completed } & 70,000 \\\text { Started and in process } & 10,000\end{array}$

Road Warriors Company manufactures tape dispensers. Its Assembly department had the following output and costs: $\begin{array}{ll}\text { Units started and completed } & 70,000 \\\text { Started and in process } & 10,000\end{array}$ These units had all materials added but were only 60% completed for conversion costs. Direct materials costs were $480,000; conversion costs were $240,000. The total cost of ending
Work- in- process inventory is:

A) $60,000
B) $90,000
C) $91,600
D) $78,960