Business, 21.07.2020 09:01 mcgowans348

Baron Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory 8,000 units
Transferredminusin costs in beginning WIP Inventory $114,200
Direct materials cost in beginning WIP Inventory $28,500
Conversion costs in beginning WIP Inventory $23,750
Units transferredminusin 54,000 units
Transferredminusin costs $546,300
Units completed 51,000
Costs added: direct materials $171,120
Costs added: conversion costs $249,570
Ending WIP Inventory 11, 000 units (40% complete for materials and 30% complete for conversion)

The total cost of units in ending WIP InventoryminusShaping would be closest to:

a. $212,080.
b. $32,448.
c. $42,255
d. $188,805

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