Salmon Company manufactures greeting cards. Special glittery material is added at the end of the process in the Printing Department. Conversion costs are applied uniformly throughout the process

The weighted-average method of process costing is used. Data for the Printing Department for the month of September follow:

Work-In-Process Inventory, September 1:
Units 22,500
Direct materials (0% complete) $0
Conversion costs (30% complete) $20,472

Units started in September 127,500
Units completed in September 123,000
Work-In-Process Inventory, September 30 27,000

Direct materials added in September $427,500
Conversion costs added in September $315,000

With regard to the Work-In-Process Inventory on September 30, materials are 0 percent complete and conversion costs are 60 percent complete. The total cost of the ending Work-In-Process Inventory is ________.
A) $39,042
B) $90,720
C) $128,520
D) $151,200

A