Final answer:
The total cost of units remaining in ending work in progress (WIP) can be determined by adding the direct materials cost and the conversion costs. Direct materials are added at the beginning of the process and conversion costs are uniformly applied. The correct total cost option for the question is $226,000.
Step-by-step explanation:
At Onyx Incorporated, the total cost of units remaining in ending work in progress (WIP) can be determined by adding the direct materials cost and the conversion costs. Since direct materials are added at the beginning of the process, all the units in ending WIP will have the direct materials cost included. Conversion costs, on the other hand, are uniformly applied throughout the process. Therefore, the total cost of units remaining in ending WIP can be calculated by adding the direct materials cost to the total conversion costs.
For example, if the direct materials cost is $100,000 and the conversion costs are $126,442, the total cost of units in ending WIP would be $226,442 (direct materials cost + conversion costs).