Answer:
$239,370
Step-by-step explanation:
The computation of the total cost assigned to the ending inventory is shown below:
= Material cost per unit × number of units in ending work in process + Conversion cost per unit × number of units in ending work in process× completion percentage
= $3 × 30,300 units + $7 × 30,300 units × 70%
= $90,900 + $148,470
= $239,370