Kimbeth Manufacturing makes Dust Density Sensors (DDS), a safety device for the mining industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May:

Units

Beginning work in process inventory 16,000

Started into production during May 100,000

Completed during May 92,000

Ending work in process inventory 24,000

The beginning work in process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work in process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows:

Multiple Choice

$156,960.

$165,336.

$168,960.

$172,336.