Kidd Company Uses a Process Cost System and the Weighted

Multiple Choice

Kidd Company uses a process cost system and the weighted average method. The company had 800 units of product in its work in process inventory at the beginning of the period. During the period 3,000 additional units of product were started. At the end of the period there were 1,500 units of product in the work in process account. The ending work in process inventory was estimated to be 30% complete. The beginning work in process inventory had a balance of $4,000. Product costs totaling $84,000 were added to work in process during the period. The amount of cost in ending work in process inventory is:

A) $33,600.
B) $48,000.
C) $14,400.
D) $8,400.