Information for the Current Month for Process 5 Is Shown

Multiple Choice

Information for the current month for Process 5 is shown below. $\begin{array}{|l|c|c|}\hline & \text { Direct Materials } & \text { Conversion Costs } \\\hline \text { Beginining work in process } & \$ 4,600 & \$ 2,060 \\\hline \text { Current month's costs } & 46,400 & 42,375 \\\hline \text { Ecuivalent urits based on the FIFO costingmethod } & 58,000 & 56,500 \\\hline \text { Urits completech } 55,000 & & \\\hline \text { Units in encing work in process }-5,000 & & \\\hline\end{array}$
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.