The Following Information Relates to the Cutting Department of Kittina

Multiple Choice

The following information relates to the Cutting Department of Kittina Corporation for the month of February. Kittina uses a first-in, first-out process costing system. All materials at Kittina are added at the beginning of the production process. On February 1, the work in process inventory account contained $55,620 of material cost and $123,120 of conversion cost. Cost per equivalent unit for February was $3.10 for materials and $7.50 for conversion costs.What total amount of cost should be assigned to the units completed and transferred out during February?

A) $1,814,040
B) $1,743,300
C) $1,922,040
D) $1,812,600