Question $11$

$3\mathrm{.}33$ pts

During April, the equivalent units of direct materials added to the product that were worked on by Department A amounted to a total of $110,000$ applied as follows: beginning inventory, $17,000$ units; units started and completed in April, $80,000$ units; and ending inventory, $13,000$ units. Assume the cost of direct materials requisitioned by the department in Appil was $$330,000.$ What is the amount of the materials cost that would to be assigned to the ending inventory?

Note: Round intermediate calculations to $2$ decimal places.

$$ $$102,715$

$$66,224$

$$45,700$

$$39,000$