Information for the Current Month for Process 5 Is Shown

Multiple Choice

Information for the current month for Process 5 is shown below. $\begin{array}{l}\begin{array}{lll}&\text { Direct Materials }&\text { Conversion Costs }\\\text { Beginning work in process } & \$ 4,600 & \$ 2,060 \\\text { Current month's costs } & 46,400 & 42,375 \\\text { Equivalent units based on the FIFO costing } & 58,000 & 56,500\end{array}\\\text { method }\end{array}$

Units completed $-55,000$
Units in ending work in process-5,000
Direct materials are added at the beginning of the process.Beginning work in process is 40 percent complete as to conversion costs; ending work in process inventory is 60 percent complete.The cost of ending work in process inventory totaled

A) $7,750.
B) $4,650.
C) $5,500.
D) $6,250.