During June, Birch Bay Company's Department B Equivalent Unit Product

Multiple Choice

During June, Birch Bay Company's Department B equivalent unit product costs computed under the FIFO method were as follows: Materials are introduced at the end of the process in Department B. There were 4,000 units (60 % complete as to conversion costs) in work in process at June 30. The total costs assigned to the June 30 work in process inventory should be:

A) $20,000.
B) $24,800.
C) $27,200.
D) $35,200.