$\backslash$table$[[$UNITS$,\backslash$table$[[$Equivalent Units$],[$Units accounted for$]],\backslash$table$[[$Equivalent Units$],[$Direct Materials Costs$]],\backslash$table$[[$Equivalent Units$],[$Conversion Costs$]]],[$Completed and transferred out,$31,000,31,000,31,000],[$Ending work $-$ in $-$ process,$7,000,7,000,4,200],[,38,000,38,000,35,200]]$

Assembly Department?

A$.$ $$127,400$

B$.$ $$155,400$

C$.$ $$105,000$

D$.$ $$147,000$