Figure 6-6 Mannassass Company Manufactures Chairs

Figure 6-6 Mannassass Company manufactures chairs. The following information was given for the company:
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.
Refer to Figure 6-6. What cost is assigned to ending work in process?

A) $110,000
B) $126,000
C) $130,000
D) $114,000
E) none of the above