Information for the Current Month for Process D Is Shown

Multiple Choice

Information for the current month for Process D is shown below. Units completed-72,000
Units in ending work in process inventory-5,000
Direct materials are added at the beginning of the process.Beginning work in process is 50 percent complete as to conversion costs;ending work in process inventory is 40 percent complete.Determine the cost of ending work in process inventory.

A) $7,040
B) $5,120
C) $3,200
D) $3,760