Red Manufacturing Uses a Process Cost System to Manufacture Sensors

Red Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for the month of October.
The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs.
Costs pertaining to the month of October area as follows:
Beginning inventory costs: materials, $54,560; conversion cost, $35,560.
Costs incurred during October: materials used, $468,000; conversion cost, $574,040.

-Refer to the Figure.What would be the total cost of the units in the ending work-in-process inventory at October 31 when using the weighted average method?

A) $153,960
B) $154,800
C) $155,328
D) $156,960