Wire One Company Uses the Weighted-Average Method in Its Process

Multiple Choice

Wire One Company uses the weighted-average method in its process costing system.The Coating Department is the second department in its production process.The data below summarize the department's operations in February:
$\begin{array}{|l|r|r|}\hline&\text { Units}&\text { Percentage complete }\\\hline \text { Beginning work in process } &3,800 & 70 \% \\\text { inventory } & \\\hline \begin{array}{l}\text { Transferred in from the } \\\text { prior department during }\end{array} & 52,000 & \\\text { January }\\\hline \begin{array}{l}\text { Completed and transferred } \\\text { to the next department } \\\text { during January }\end{array} &53,000 & \\\hline \begin{array}{l}\text { Ending work in process } \\\text { inventory }\end{array} &2,800 & 30 \% \\\hline\end{array}$



The Coating Department's production report indicates that the cost per equivalent unit for conversion cost for January was $4.37.
How much conversion cost was assigned to the ending work-in-process inventory in the Coating Department for February?

A) $3,589.20
B) $3670.80
C) $5,081.20
D) $6121.80