The Following Is an Account for a Production Department, Showing

Multiple Choice

The following is an account for a production department, showing its costs for one month: Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly.If the units in ending goods in process inventory cost $4,590, and the started and completed units cost $41,850, what was the cost of completing the units in the beginning goods in process inventory?

A) $12,150
B) $2,160
C) $7,560
D) $54,000
E) $37,260